The Journey from Tata Consulting Services to Samsung – A Primer on the Tax Characterization of Software Payments

Journal
Butani, M.; Jain, P. (Parul)
India
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The characterization of software payments remains a major tax issue in India. This article analyses the provisions of the Indian tax legislation and the differing positions taken by taxpayers and the tax authorities before looking at the judicial decisions to date.