Supreme court has put the discussion to rest by passing a judgement that payment made to non-resident for getting a right to use the software is not taxable as royalty – Engineering Analysis Centre Of Excellence Pvt Ltd vs. CIT [125 taxmann.com 42 (SC)]
Payment to Non-resident for use of Software, Not taxable as Royalty – Supreme court
- Jain Shrimal
- 04/17/2021
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