This question is with respect to tax law in India(you may also answer with respect to USA).If someone makes a software then popularizes it .The person has invested RS 100000 in making tghe software and RS 10000 on popularizing it.Now a person buys the software for Rs 10000000.The software developer files an income tax return for Rs 0 stating that because of popularization the price of it has increased to Rs 10000000.Will it be legal?How is the value determined?



How is value of intellectual property decided?