(2026) TaxCorp (INTL) 19958 (ITAT-DELHI)
Income tax – Sections 9(1)(vii) - ITAT Delhi Holds: Sale of Standard Cybersecurity Software under Restricted Licences Not Taxable as FTS—Ownership & IP Rights Key - In light of the comprehensive legal analysis and binding judicial precedents, the ITAT Delhi held that receipts from the sale and licensing of standard cyb...
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