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Taxability of sale of software and support services under India US DTAA
Case Law Details
- Case Name
- M/s Halliburton Export Inc. Vs Asstt. D.I.T. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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Assessee, a US company, entered into agreements with various customers in India for rendering software services – Assessing Officer held that payments received by assessee from sale of software and provision of maintenance and other support services to customers in India, were taxable as ‘royalty’ and accordingly made additions. HELD, in view of decision of Jurisdictional High Court in case of DIT v. Infrasoft Ltd. [2014] 220 Taxman 273/[2013] 39 taxmann.com 88 (Delhi), payment received by assessee from sale of software and provisions of maintenance and other...
This decision would be useful only for companies covered by Delhi High Court. However, so far Companies covered under Karnataka High Court are concerned the Samsung decision could be still be relevant being the decision of jurisdictional Karnataka High court. Please let me know if you differ from this view.
what is the conclusion of this whether it is taxable as a royalty or not please explain me in details