Dy. Director of Income Tax (International Taxation) Vs. M/s Avaya Global Connect Ltd., (ITAT Mumbai)

Payment made to Avaya International Sales Ltd., Ireland (ASIL) in respect of activation charges is a payment for buying a standard product/software. The payment made to ASIL can neither be said to be as ‘Royalty’ nor is covered under the provisions of ‘Fees for Technical Services’. The assessee is not liable to deduct tax at source on the payment made to ASIL as the income of ASIL is not liable to tax in India for the above payment.

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI

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