Software licence fee reimbursement not taxable as no Permanent Establishment in India

GE Precision Healthcare LLC Vs ACIT (ITAT Delhi) ITAT Delhi held that software licence fee received as reimbursement, in absence of a Permanent Establishment in India, is not taxable. Accordingly, addition towards the same deleted. Facts- The assessee is a non-resident corporate entity and a tax resident of United States of America (USA). The assessee received an amount of Rs.10,66,35,790/- towards software licence fee cross charged to its affiliates in India, namely, Wipro GE Healthcare Pvt. Ltd., GE BE Pvt. Ltd. and GE India Industrial Pvt. Ltd. However, the software licence fee received as ...