Taxation of E-commerce Transactions Vis-À-Vis Digital Goods and Services
Abstract
This paper aims to comprehend the position of law on the issue of cross-border e-commerce transaction vis-à-vis digital goods and services and understand the conflicting interpretations of Explanation 2 of section 9(1)(vi) of the Income Tax Act, 1961 with respect to characterization of consideration for the digital transaction as “royalty” or “business income”. It traces the emerging trend of extremely inconsistent and diagonally opposite rulings of various Courts and Tribunals and attempts to juxtapose them to present the inconsistent landscape of the judicial opinions in a coherent and classified manner.
Published
Versions
- 2020-12-28 (2)
- 2020-12-26 (1)