2023 (12) TMI 1382 - SCH - Income Tax

Income deemed to accrue or arise in India - Taxability of amount received - PE in India - Indo-China DTAA - whether payments made by the assessee s customers to it constituted royalty, in respect of software supplied? - as confirmed by SC 2021 (7) TMI 1336 - SC ORDER supplies made (of the software) enabled the use of the hardware sold. It was not disputed that without the software, hardware use was not possible. The mere fact that separate invoicing was done for purchase and other transactions did not imply that it was royalty payment. In such cases, the nomenclature (of license or some other fee) is indeterminate of the true nature. HELD THAT - We find no ground to interfere with the impugned order(s) passed by the High Court. The Special Leave Petitions are, accordingly, dismissed.

Summary

The Supreme Court of India dismissed the review petition filed against the order dated 30.07.2021. Delay was condoned. Pending applications were disposed of. Justices Sanjiv Khanna and B.R. Gavai were part of the bench.