https://www.taxtmi.com/caselaws?id=450889 Software licensing and cloud services were considered in light of the Court's earlier rulings on royalty characterization, with the text noting that the petition was dismissed by following the principles applied in Engineering Analysis Centre of Excellence Private Limited and the later Gracemac Corporation order. The operative legal point is that taxability of such arrangements as royalty must be assessed consistently with those precedents, and no separate contrary outcome is stated in the document. en-us Mon, 11 Mar 2024 00:00:00 +0530 Fri, 08 May 2026 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450889 Software licensing and cloud services were considered in light of the Court's earlier rulings on royalty characterization, with the text noting that the petition was dismissed by following the principles applied in Engineering Analysis Centre of Excellence Private Limited and the later Gracemac Corporation order. The operative legal point is that taxability of such arrangements as royalty must be assessed consistently with those precedents, and no separate contrary outcome is stated in the document. Case-Laws Income Tax Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450889