Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 1452 - DELHI HIGH COURTIncome deemed to accrue or arise in India - payment received by Microsoft Regional Sales Corporation from the sale of MS Retail Software Products to its distributors - Whether the income earned by the Appellant was royalty for the purpose of Section 9(1)(vi) ? - DTAA between India and USA - HELD THAT:-In the opinion of this Court, the issue of taxability of software receipts in the present cases is no longer res integra as the Supreme Court in Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Income Tax Act were not liable to deduct any TDS under section 195. Chargeability of interest u/s 234B - HELD THAT:- Ground is allowed following decision of the M/s Mitsubishi Corporation [2021 (9) TMI 875 - SUPREME COURT]
|