Taxability of computer software in India – Emerging intricacies after Supreme Court decision

Vishal Rajvansh – [2022] 135 taxmann.com 186 (Article)

The technological progressions in the modern world have touched a new altitude, with such incessant advancements certain discomforting concerns correspondingly ascend extending but not limited to the domain of Intellectual property rights and law of taxation.
A prolonged bewilderment entangled between the two domains was recently addressed by the Supreme Court of India (“SC”).The dispute relates to the characteristics of the payment made by Indian customers to non-resident i.e. overseas suppliers of computer software. Indian courts including the SC, in the last decade, have been flooded with disputes relating to the taxability of computer software distributed or sold by an overseas supplier.

Click Here To Read The Full Article