Payment Received by Colgate Palmolive Malaysia from Colgate India to Access SAP System is not ’Royalty’; Not Taxable: Bombay HC [Read Order]

Payment Received by Colgate Palmolive Malaysia from Colgate India - Colgate Palmolive Malaysia - Colgate - Colgate India - Bombay High Court - Taxscan

A Division Bench of Bombay High Court ruled that the payment received by the Colgate Palmolive Marketing SDN BHD, from the Colgate Palmolive (India) Limited to access the SAP system does not amount to process royalty under Section 9(1)(vi) of the Income Tax Act, 1961. Thus, not taxable. The assessee, Colgate Palmolive Marketing SDN BHD,…

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