Case Law Details
Case Name : AAR rules on taxability of software payments as per India-Netherlands tax treaty
Related Assessment Year :
Courts :
Advance Rulings
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Court: Authority for Advance Rulings
Citation: A.A.R. No. 774 of 2008
Brief : In this Ruling Authority for Advance Rulings decided on tax ability of certain computer software payments. Having regard to the facts of the case, the AAR distinguished between transfer of ‘rights in copyrighted software’ and transfer of a ‘copyrighted software’ and observed that mere transfer of computer software de-hors any copyright associated with it, would not amount to royalty. Accordingly, the payments were held not to be in the nature of royalty nor fees for technical services (FTS) under the India-N...
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In case of software services provided to netherland client from Indian software company what kind of tax will be applied on billing to the client and what percentage, like we apply services tax @10.3% for an Indian client ?