Alerts & Updates 8th Mar 2021

Payment for use of computer software is of shrink-wrapped software not royalty

Latest Thought Leadership

international trades
Alerts & Updates 14th Jul 2026

India Introduces Enabling Framework for Forced-Labour Import Restrictions

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Alerts & Updates 14th Jul 2026

India-United Kingdom Comprehensive Economic and Trade Agreement – Electronic Certificate of Origin for Indian Exporters

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international trades
Alerts & Updates 14th Jul 2026

Origin Declaration under India-United Kingdom Comprehensive Economic and Trade Agreement

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Alerts & Updates 13th Jul 2026

Tariff Rate Quotas: India-United Kingdom Comprehensive Economic and Trade Agreement

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The taxpayer is a resident Indian end-user of shrink-wrapped computer software. The taxpayer directly imported shrink-wrapped software from USA.

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