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![Sale Receipts of Shrink-Wrap Software is not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/shrink-wrap-software-sale-receipts-ITAT-Royalty-Taxscan.jpeg "Sale Receipts of Shrink-Wrap Software is not Royalty: ITAT [Read Order]")
Sale Receipts of Shrink-Wrap Software is not Royalty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai has held that the sale receipts of shrink-wrap software are not “royalty” within the meaning of the...