E-commerce supply consideration excludes amounts taxable as royalty or technical service fees under income tax treaties. Amendments exclude from consideration for specified services and e commerce supply or services any amounts taxable as royalty or fees for technical services under the Income tax Act when covered by a notified treaty agreement; they define online sale/provision activities (offer, orders, payment, supply) and state that e commerce consideration includes payments for sale of goods or services regardless of the operator's ownership or direct provision. The exclusion and e commerce clarifications take retrospective effect; refund of specified excess payments is made without interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-commerce supply consideration excludes amounts taxable as royalty or technical service fees under income tax treaties.
Amendments exclude from consideration for specified services and e commerce supply or services any amounts taxable as royalty or fees for technical services under the Income tax Act when covered by a notified treaty agreement; they define online sale/provision activities (offer, orders, payment, supply) and state that e commerce consideration includes payments for sale of goods or services regardless of the operator's ownership or direct provision. The exclusion and e commerce clarifications take retrospective effect; refund of specified excess payments is made without interest.
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