The law on taxation of income from user of computer software has been dogged with unending controversy. In Microsoft/ Gracemac, it was held that the income was assessable as “royalty” while a diametrically opposite view was taken in TII Team. The author has analyzed the entire law on the subject and explains why the law laid down in TII Team is the correct law on the subject

Non-compliance with s. 194C has draconian consequences for the assessee. Sadly, due to numerous legislative amendments, CBDT circulars and conflicting court rulings, the law is not very intelligible. The author, a former Vice-President of the Tribunal, uses his unique experience as Judge & Lawyer to explain the entire law in a simple & straightforward manner

The author, while complimenting Anna Hazare for his crusade against corruption, questions whether going on a fast is the only way to get the Government to listen to popular demand. A progressive society like ours should develop better methods to determine public opinion says the author