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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Accrual of income in India - Taxability of SAP License Charges ...


Software License Fees from Indian Subsidiary Not Taxable as Royalty Income Under Indian Law.

January 11, 2021

Case Laws     Income Tax     AT

Accrual of income in India - Taxability of SAP License Charges as Royalty - the receipt of software licence fees by the assessee, from its Indian subsidiary, is reimbursement of software licence fees paid by the assessee to a third party, and, therefore, it cannot constitute income taxable in the hands of the assessee - AT

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