LN-0042Lineages · Tax · Wanted
Is Payment for Software a Royalty?
Scope
Two decades of conflicting High Court rulings and the Supreme Court’s answer in 2021.
Authorities to start from
- CIT v. Samsung Electronics Co. Ltd., 2011 SCC OnLine Kar 3913
- Engineering Analysis Centre of Excellence (P) Ltd. v. CIT, (2022) 3 SCC 321
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