Begin typing your search above and press return to search.
![Licence to use Software Not an Enduring Benefit: ITAT Treats Software Licence Fees as Revenue Expenditure in DSP Merrill Lynch Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/500x300_2104478-revenue-expenditure-licence-to-use-software-merrill-lynch-case-taxscan.webp "Licence to use Software Not an Enduring Benefit: ITAT Treats Software Licence Fees as Revenue Expenditure in DSP Merrill Lynch Case [Read Order]")
Licence to use Software Not an Enduring Benefit: ITAT Treats Software Licence Fees as Revenue Expenditure in DSP Merrill Lynch Case [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Mumbai has held that software licence fees paid for the right to use MS Office constitute revenue...
![Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Delhi-India-Singapore-DTAA-Software-license-sale-Taxation-of-software-sales-TAXSCAN.jpg "Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]")
![Income from Sale of Software License can’t be treated as ‘Royalty’ under Indo-US DTAA: ITAT grants Relief to Ansys [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Software-License-Royalty-Indo-US-DTAA-ITAT-Ansys-Taxscan.jpg "Income from Sale of Software License can’t be treated as ‘Royalty’ under Indo-US DTAA: ITAT grants Relief to Ansys [Read Order]")
![Income from IT Support Services and Software License not chargeable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-IT-support-services-software-license-tax-ITAT-taxscan.jpeg "Income from IT Support Services and Software License not chargeable to Tax: ITAT [Read Order]")