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2023 (2) TMI 1251 - DELHI HIGH COURTAccrual of income in India - sale of software product - royalty receipts - India USA DTAA - HELD THAT:- As per revenue the issue raised in the instant appeals is covered against the appellant/revenue by the judgment rendered by the Supreme Court in Engineering Analysis Centre of Excellence [2021 (3) TMI 138 - SUPREME COURT] as held 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. Revenue however, informs us that a review petition has been filed qua the aforesaid judgment. In these circumstances, the above-captioned appeals are closed. However, it is made clear that in case a decision is rendered in the review petition, which is against the respondent/assessee, the respondent/assessee will have liberty to approach the court to reopen the appeals.
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