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SC dismissed SLP against ruling that supply of software embedded mobile handsets not taxable as royalty

September 17, 2021[2021] 130 129 (SC)

INTERNATIONAL TAXATION : SLP dismissed against impugned order of High court holding that where assessee-company based in China sold telecom equipments i.e. mobile handsets, to various customers in India, since supply of software embedded in supply of telecom equipment resulting in sale of copyrighted article, said transaction was to be treated in nature of supply of articles or goods and thus, payment made towards supply of software was not taxable in India as royalty

INCOME TAX : SLP dismissed against impugned order of High Court holding that where assessee was a non-resident company, entire tax was to be deducted at source on payments made by payer to it and thus, it would not be permissible for revenue to charge any interest under section 234B for failure to pay advance tax by assessee

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