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Apex Court: Cross-Border Payments for Sale of Software not Taxable as 'Royalty' - (02 Mar 2021)

DIRECT TAXATION

Apex Court has ruled that payments received by non-residents as consideration for sale of license of computer software to Indian companies/ entities is not taxable as 'Royalty. The Court ruled that "amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software."

Tags : APEX COURT ROYALTY

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