Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model
After almost two decades of litigation characterizing software payments for income taxation, the Hon'ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers. The present article analyzes the various arguments presented...
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| Published in | Cogent social sciences Vol. 9; no. 1 |
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| Main Authors | , , |
| Format | Journal Article |
| Language | English |
| Published |
Abingdon
Cogent
31.12.2023
Taylor & Francis Ltd Taylor & Francis Group |
| Subjects | |
| Online Access | Get full text |
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| Abstract | After almost two decades of litigation characterizing software payments for income taxation, the Hon'ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers. The present article analyzes the various arguments presented by the taxpayers and the Revenue Department and tests their applicability on the touchstone of International and Indian legal provisions and the established understanding of copyright law. The article concludes that the impact of copyright law on taxation cannot be avoided and any exploitation of copyright leading to income-generation is subject to tax. However, instead of bypassing copyright laws, a correct interpretation of the nuances of copyright laws would lead to more effective and less debilitating results. |
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| AbstractList | After almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers. The present article analyzes the various arguments presented by the taxpayers and the Revenue Department and tests their applicability on the touchstone of International and Indian legal provisions and the established understanding of copyright law. The article concludes that the impact of copyright law on taxation cannot be avoided and any exploitation of copyright leading to income-generation is subject to tax. However, instead of bypassing copyright laws, a correct interpretation of the nuances of copyright laws would lead to more effective and less debilitating results. |
| Author | Devarhubli, Gururaj Shrivastava, Alaukik Batra, Yogendra |
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| SubjectTerms | Computers Copyright Exploitation Income taxes India Intellectual property Law Litigation Nonresidents Payments Royalties Royalty Social sciences Software Supreme courts Tax avoidance Tax treaties Taxation |
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| Title | Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model |
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