Access to Licensed Software Isn’t Royalty Because Only a Copyrighted Article Is Used

DCIT Vs Deloitte Haskin & Sells LLP (ITAT Mumbai) Global Brand, Communications & Tech Services Aren’t “Royalty”: ITAT Mumbai Dismisses Revenue Appeals in Deloitte Case Mumbai ITAT dismissed multiple appeals filed by the Revenue and upheld the relief granted by the CIT(A). The dispute revolved around payments made by Deloitte India entities to Deloitte Global Holdings Services Ltd., UK under a Shared Services Agreement, towards Global Brand, Global Communications and Global Technology / Knowledge Management services. The AO had treated these payments as “royalty” under Article...