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SC: Amounts Paid for Use of Softwares Developed by Foreign Companies Not Royalty - (03 Mar 2021)

DIRECT TAXATION

Supreme Court has held that the amounts paid by Indian companies for the use of softwares developed by foreign companies do not amount to 'royalty' and that such payment do not give rise to income which is taxable in India.

Tags : SUPREME COURT   AMOUNTS PAID FOR USE OF SOFTWARES  

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