In this case, the applicant, a non-resident company of Spain is a subsidiary of D&B US. DBIS is the Indian subsidiary of D&B US.
Issue: The issue before the Madhya Pradesh High Court was whether payment made for purchase of data in the form of monthly compilation from
The ambiguity in taxation of such payments in the nature of subscription charges/fees etc. for data retrieval/access to database needs to be redressed both,
In view of rapid globalisation, a large number of companies subscribe to several kinds of electronic database, journals, market intelligence reports, etc. These subscriptions