This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No TDS on payment made to UK company for providing access to software to member firms
Case Law Details
- Case Name
- EY Global Services Limited Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 09/12/2021
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
EY Global Services Limited Vs ACIT (Delhi High Court)
Conclusion: Payment received by EYGSL (UK) for providing access to computer software to its member firms of EY Network located in India, that is, EYGBS (India), did not amount to royalty liable to be taxed in India under the provisions of the Income Tax Act, 1961 and the India-UK DTAA as the same did not create any right to transfer the copyright in the software.
Held: In the present case, the EYGSL (UK) procured the computer software from different vendors and provides the same to its member firms. The purpose was to obtain a licence from ...
Author Info
