Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The ITAT ruled that receipts from Business Support Services (BSS) should be deleted from the assessee's taxable income, following binding precedent established in the SIMPL case. The Tribunal determined that cost allocation for SUN Maintenance Software and GSAP maintenance charges cannot be treated as royalty under the India-UK DTAA, as these payments represented mere cost allocations without income elements. Similarly, expenses related to GSAP Go-Live and software access licenses were not royalties since they granted only the right to use copyrighted software, not rights to the copyright itself. The cost-to-cost basis of allocation across the group without profit markup further supported the non-taxable nature of these receipts in India.
The ITAT ruled that receipts from Business Support Services (BSS) should be deleted from the assessee's taxable income, following binding precedent established in the SIMPL case. The Tribunal determined that cost allocation for SUN Maintenance Software and GSAP maintenance charges cannot be treated as royalty under the India-UK DTAA, as these payments represented mere cost allocations without income elements. Similarly, expenses related to GSAP Go-Live and software access licenses were not royalties since they granted only the right to use copyrighted software, not rights to the copyright itself. The cost-to-cost basis of allocation across the group without profit markup further supported the non-taxable nature of these receipts in India.
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