On 2 March 2024, the Indian Supreme Court1 ruled in favor of non-Indian taxpayers with computer software sales to Indian customers.2The Court ruled that software sales should not be characterized as “royalties” under applicable tax treaty law, consequently not triggering Indian withholding tax in the absence … See more The taxation of income from the sale of computer software in cross-border transactions has been a contentious issue in India for many years, with the key question being … See more The taxation of cross-border payments for the use of computer software has been a contentious issue in India for many years. This Supreme Court … See more Webconstituted sale of goods. However, the case of the Revenue was that the transaction between the parties was a copyright for the right to use the software which attracted the …
Engineering analysis - Wikipedia
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Supreme Court in the case of Engineering Analysis Centre of …
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