Supreme Court ruling on software payments

10 March 2021

Archive

The issue of taxation on payments made for the use of software has been a subject matter of extensive debate and litigation for over two decades in India. The major dispute has been whether payments made for acquisition of an off-the shelf software is for the ‘copyright’ or ‘copyrighted article’ and accordingly will it be subject to tax as ‘royalty’. The Supreme Court in a batch of appeals pronounced its judgement on the same.

Grant Thornton Bharat hosted a webinar to discuss this Supreme Court ruling, its impact on taxation of software payments, IT/ITes sector and related aspects of equalisation levy and significant economic presence.

Watch the webinar here.

What is the way forward on this ruling? Know in our latest update. 

In an article in Livemint, Vikas Vasal discusses the recent Apex Court judgement relating to software payments to non-residents. He concludes by welcoming the ruling for settling a two-decade litigative issue. You can read the complete article here

Speakers
Vikas Vasal National Managing Partner -Tax, Grant Thornton Bharat
Sujay Paul Chartered Accountant, Delhi
Amit Gupta Director – Tax, Dell Global B.V (Singapore Branch)
Bala Subramanian Vice President and Global Head – Corporate Taxation, Wipro

Date & Time

Date: 10 March 2021
Time: 10:00 am - 11:00 am

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