IMPORTANT FINDINGS OF SC IN ENGINEERING ANALYSIS DEALING WITH SOFTWARE ROYALTY

This write-up summarizes the important findings of SC on software royalty issue. The appeals before SC were grouped into four categories: The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer. The second category of cases deals with resident […]

TAXATION OF CLOUD COMPUTING SERVICES UNDER INCOME TAX ACT

In today‚Äôs technology world, businesses require access to high end technology equipment like servers in order to host various services online. Due to this, requirement for these kinds of servers have increased tremendously, especially for e-commerce businesses. Owning/maintaining such servers and upkeep requires skilled manpower, which is a costly affair. So many e-commerce start-up companies […]

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