SC dismissed SLP against ruling that supply of software embedded mobile handsets not taxable as royalty

INTERNATIONAL TAXATION : SLP dismissed against impugned order of High court holding that where assessee-company based in China sold telecom equipments i.e. mobile handsets, to various customers in India, since supply of software embedded in supply of telecom equipment resulting in sale of copyrighted article, said transaction was to be treated in nature of supply of articles or goods and thus, payment made towards supply of software was not taxable in India as royalty

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