Yogendra Batra
Biographic Data
| ID | 10058221 |
|---|---|
| NAME | Yogendra Batra |
| GIVEN NAMES | Yogendra |
| FAMILY NAME | Batra |
| SIGNATURE | BATRA Y |
| AFFILIATIONS | Department of Income Tax, Ahmedabad, Gujarat, India |
| VERIFIED | No |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
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 the taxpayers and the Revenue Department and tests their applicability on the touchstone of International and Indian legal provisions and the establishe…
No prominent works on this page.
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 the taxpayers and the Revenue Department and tests their applicability on the touchstone of International and Indian legal provisions and the establishe…
Accounting (1 work) · Computer Science (1 work) · Corporate Taxation and Avoidance (1 work) · Double taxation (1 work) · Economics (1 work) · Finance (1 work) · Internal revenue (1 work) · Law (1 work) · Law and economics (1 work) · Payment (1 work)