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The Supreme Court Ventures into and Beyond the Taxability of ‘Royalty’ in Respect of Software Licensing Fees — Orbitax Expert Corner

Introduction

The Hon’ble Supreme Court delivered its judgement in the case of Engineering Analysis Centre of Excellence (P.) Ltd vs. Commissioner of Income tax1 with respect to the taxability of the consideration received for computer software by a non-resident after hearing the matter through the digital platform and disposing of...