Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]

By Taxscan Team - On December 13, 2021 1:50 pm - 2 mins read
Payment - EY - UK - Computer Software to Indian Member firms - Royalty - Taxed Delhi High court - AAR- Ruling - Taxscan

The Delhi High Court while quashing the ruling given by Authority of advance Ruling (AAR) held that the payment received by EY located in the UK for providing access to computer software to  Indian Member firms doesn’t amount to Royalty, liable to be taxed. The petitioner, EY Global Services Ltd. is a limited liability company…

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