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Knowledge Center Month: March 2021

Characterization and Taxation of Software Payment – Supreme Court rules in favor of the taxpayers

March 11, 2021

The taxation of income from the sale of computer software in cross-border transactions has been a contentious issue in India for many years, with the key question being whether such income should be characterized as royalties (triggering an Indian withholding tax) or as sales/business income (triggering no Indian tax in the absence of a permanent […]

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