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Amount received for providing software-access to EY network firms not taxable as royalty

EY Global Services Limited (W.P.No. 11957 of 2016) and EYGBS (India) Private Limited (W.P.No. 12003 of 2016) (Delhi HC)

The Delhi High Court categorically observed that the scope of the Supreme Court judgement in EAC is not restricted to the four categories of facts discussed in the judgement and it goes beyond to cover cases where there is a 'transfer of a right to use the copyright in software' without there being a 'transfer of copyright in the software'.

Section 197 application to be decided in 2 weeks, on transaction covered by EAC

Alcatel Lucent International (W.P.No. 14075 of 2021) (Delhi HC)

The Citizen's Charter lists down the service delivery standards i.e., the timelines for completion of key services provided by the Department. These timelines are required to be adhered to by department to avoid unnecessary delays and ensure expeditious disposal of applications by taxpayers.

Fees for 'using' IT Infrastructure taxable as Royalty; Transaction not covered by EAC ruling

Bekaert Industries Private Limited (ITA No. 1003/PUN/2017) (Pune ITAT)

For relying on the decision of SC in case of EAC, it is pertinent to take note of factors like the agreement language, nature of service/ license provided, the language used in the DTAA and the nature of royalty in question.

Coursera INC (W.P.No. 46330-31 of 2021) (Delhi HC)

The newly inserted Section 10(50) of the IT Act excludes income chargeable to Equalisation Levy from the scope of total income. Subjecting an amount to TDS which has already been subjected to Equalisation Levy would result into double taxation. It is for this purpose that the Section 10(50) was inserted in the IT Act.

Kanoria Chemicals & Industries Ltd (ITA No. 2184/Kol/2018) (Kolkata ITAT)

The issue regarding deduction of education cess under Section 40(a)(ii) of the IT Act has been a subject matter of litigation over the years with various appellate authorities passing divergent rulings. The aforesaid decision of the ITAT has been contrary to the favourable decision in Sesa Goa Limited and Chambal Fertilizers & Chemicals Ltd (Supra). Further, it may be noted that a special leave petition has been filed before the Hon'ble SC in the case of Chambal Fertilizers & Chemicals Ltd (Supra) which is currently pending before the Hon'ble SC.

Chander Mohan Lall (ITA No. 1869/Del/2019)

Harish N. Salve (ITA No. 7356/Del./2018) (Delhi ITAT)

Rajeev Suresh Ghai (ITA No. 6290/Mum/2019)

Commissioner of GST and C. Ex. v. M/s. Citibank N.A. [TS-542-SC-2021-ST]

Meritas Hotels Pvt. Ltd. Vs. State of Maharashtra [TS-675-HC(BOM)-2021-GST]

Tarun Jain vs. Directorate General of GST Intelligence DGGI [TS-645-HC(DEL)-2021-GST]

Tata Steel Ltd. & Anr. Vs. State of West Bengal [TS – 539-HC-2021 (CAL)-VAT]

LGW Industries Ltd & Ors. vs. Union of India & Ors. [TS-728-HC(CAL)-2021-GST]

Hindustan Petroleum Corporation Ltd. [ TS-577-HC-2021(BOM)-EXC

Macquarie Global Services Pvt. Ltd. [ TS-529-CESTAT-2021-ST ]

Unik Traders [ TS-548-HC-2021(MAD)-CUST ]

In re: Premier Sales Promotion Pvt. Ltd. [TS-714-AAAR(KAR)-2021-GST]

In view of the above, the AAAR upheld the order passed by the Authority for Advance Ruling and dismissed the appeal filed by the assessee.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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