Citations 2023 LiveLaw (Del) 1 to 2023 LiveLaw (Del) 279NOMINAL INDEXGIRISH & ORS v. UNION OF INDIA & ORS 2023 LiveLaw (Del) 1BHAVIKAA KESHWANI & ANR. (THROUGH THEIR LEGAL GUARDIANS) v. UNIVERSITY OF.
Citations 2023 LiveLaw (Del) 253 to 2023 LiveLaw (Del) 268NOMINAL INDEX Anil Kumar Versus The Gst Commissioner, Cgst, And Central Excise And Ors. 2023 LiveLaw (Del) 253 Milestone Systems A/S vs..
No TDS when Indian firms pay to use foreign software thehindu.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from thehindu.com Daily Mail and Mail on Sunday newspapers.
In one of the cases, Engineering Analysis Centre of Excellence Pvt. Ltd, a resident Indian end-user of shrink-wrapped computer software, directly imported from the United States of America.
Cross-border payments for use of software not taxable as royalty: SC
March 02, 2021
Buyer only gets the right of use, not the intellectual property of the software
The Supreme Court today held that Indian companies need not deduct tax for the amount they pay foreign manufacturers and suppliers for use or re-sale of computer software through end-user licence agreements (EULA).
In a relief for Indian buyers, a three-judge Bench led by Justice Rohinton F. Nariman said the consideration paid by them for use or sale of computer software cannot be considered a payment of “royalty for the use of copyright in the computer software”.