No TDS on payment made to UK company for providing access to software to member firms

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

Please become a Premium member. If you are already a Premium member, login here to access the full content.