Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model
After almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers. The present article analyzes the various arguments presented by th...
| Published in: | Cogent Social Sciences |
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| Main Authors: | , , |
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2023-12-01
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| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311886.2023.2221099 |
| _version_ | 1849461217428504576 |
|---|---|
| author | Gururaj Devarhubli Yogendra Batra Alaukik Shrivastava |
| author_facet | Gururaj Devarhubli Yogendra Batra Alaukik Shrivastava |
| author_sort | Gururaj Devarhubli |
| collection | DOAJ |
| container_title | Cogent Social Sciences |
| description | After almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers. The present article analyzes the various arguments presented by the taxpayers and the Revenue Department and tests their applicability on the touchstone of International and Indian legal provisions and the established understanding of copyright law. The article concludes that the impact of copyright law on taxation cannot be avoided and any exploitation of copyright leading to income-generation is subject to tax. However, instead of bypassing copyright laws, a correct interpretation of the nuances of copyright laws would lead to more effective and less debilitating results. |
| format | Article |
| id | doaj-art-c972d6ec79e042238ef4e2aa9d88760d |
| institution | Directory of Open Access Journals |
| issn | 2331-1886 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| spelling | doaj-art-c972d6ec79e042238ef4e2aa9d88760d2025-08-20T03:22:18ZengTaylor & Francis GroupCogent Social Sciences2331-18862023-12-019110.1080/23311886.2023.2221099Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative modelGururaj Devarhubli0Yogendra Batra1Alaukik Shrivastava2Institute of Law, Nirma University, Ahmedabad, Gujarat, IndiaDepartment of Income Tax, Ahmedabad, Gujarat, IndiaInstitute of Law, Nirma University, Ahmedabad, Gujarat, IndiaAfter almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers. The present article analyzes the various arguments presented by the taxpayers and the Revenue Department and tests their applicability on the touchstone of International and Indian legal provisions and the established understanding of copyright law. The article concludes that the impact of copyright law on taxation cannot be avoided and any exploitation of copyright leading to income-generation is subject to tax. However, instead of bypassing copyright laws, a correct interpretation of the nuances of copyright laws would lead to more effective and less debilitating results.https://www.tandfonline.com/doi/10.1080/23311886.2023.2221099CopyrightIndiaRoyaltySoftware |
| spellingShingle | Gururaj Devarhubli Yogendra Batra Alaukik Shrivastava Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model Copyright India Royalty Software |
| title | Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model |
| title_full | Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model |
| title_fullStr | Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model |
| title_full_unstemmed | Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model |
| title_short | Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model |
| title_sort | do software payments amount to royalties tracing the answer in the context of the engineering analysis case and proposing an alternative model |
| topic | Copyright India Royalty Software |
| url | https://www.tandfonline.com/doi/10.1080/23311886.2023.2221099 |
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