{"id":1007724,"date":"2026-05-13T09:04:03","date_gmt":"2026-05-13T03:34:03","guid":{"rendered":"https:\/\/telecomlive.in\/web\/?p=1007724"},"modified":"2026-05-13T09:07:29","modified_gmt":"2026-05-13T03:37:29","slug":"sc-refuses-to-reopen-2021-ruling-exempting-foreign-software-payments-from-royalty-tax","status":"publish","type":"post","link":"https:\/\/telecomlive.in\/web\/2026\/05\/13\/sc-refuses-to-reopen-2021-ruling-exempting-foreign-software-payments-from-royalty-tax\/","title":{"rendered":"SC refuses to reopen 2021 ruling exempting foreign software payments from royalty tax"},"content":{"rendered":"<p>New Delhi: The Supreme Court on Monday again rejected the income tax department&#8217;s review petitions against its March 2021 ruling that payments made to non-residents for software purchases cannot be taxed as royalty. <\/p>\n<p>The tax department had argued that cross-border payments made to foreign software companies and distributors amounted to royalty because the software sold to end users involved licensing of the underlying programme. It maintained that Indian buyers were granted rights to exploit software copyright and that the payments therefore constituted royalty income for overseas sellers.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New Delhi: The Supreme Court on Monday again rejected the income tax department&#8217;s review petitions against its March 2021 ruling that payments made to non-residents for software purchases cannot be taxed as royalty. The tax department had argued that cross-border payments made to foreign software companies and distributors amounted to royalty because the software sold to end users involved licensing of the underlying programme. It maintained that Indian buyers were granted rights to exploit software copyright and that the payments therefore constituted royalty income for overseas sellers.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59,4,10],"tags":[],"class_list":["post-1007724","post","type-post","status-publish","format-standard","hentry","category-it-2-the-economic-times","category-newspapers","category-the-economic-times"],"acf":[],"_links":{"self":[{"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/posts\/1007724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/comments?post=1007724"}],"version-history":[{"count":1,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/posts\/1007724\/revisions"}],"predecessor-version":[{"id":1007725,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/posts\/1007724\/revisions\/1007725"}],"wp:attachment":[{"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/media?parent=1007724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/categories?post=1007724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/tags?post=1007724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}