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India: Treatment of software payments under tax treaty with Germany

India: Treatment of software payments under tax treaty

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlink provided below).

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  • India-UAE income tax treaty: The Rajkot Bench of the Income-tax Appellate Tribunal held that because the taxpayer was liable to tax in the United Arab Emirates (UAE) by virtue of its incorporation in the UAE, it was eligible for the benefits under the India-UAE income tax treaty. The case is: Martrade Gulf Logistics FZO-UAE. Read a December 2017 report [PDF 590 KB]
  • Monetary limit for filing appeals: The Supreme Court held that a circular issued by the Central Board of Direct Taxes specifying the monetary limit for filing an appeal before the Appellate Tribunal, High Courts, and Supreme Court applies even to pending matters, subject to certain conditions. The case is: S.R.M.B Dairy Farming (P) Ltd. Read a December 2017 report [PDF 600 KB]
  • Payment to non-resident company for software, income tax treaty with Germany: The Delhi Bench of the Income-tax Appellate Tribunal held that a payment made by the taxpayer to a non-resident company for software was covered under the term “scientific equipment,” and therefore was taxable as royalty income under the Income-tax Act, 1961 as well as the India-Germany income tax treaty. The case is: SMS Iron Technology Pvt Ltd. Read a December 2017 report [PDF 448 KB]
  • Update to the OECD model tax convention: Authorities in India have expressed reservations on the updated OECD model tax convention. Read a November 2017 report [PDF 747 KB]
  • Deposit of central excise duty in personal ledger account amounts to payment, eligible for deduction: The Supreme Court held that an advance deposit of central excise tax (duty) in a personal ledger account is an actual payment within the meaning of section 43B of the Income-tax Act, 1961. Therefore, the taxpayer was entitled to the benefit of a deduction of this amount. The case is: Modipon Ltd. Read a November 2017 report [PDF 611 KB]

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