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2023 (2) TMI 1108 - AT - Income TaxIncome deemed to accrue or arise in India - Royalty receipts - Revenue earned from sale/distribution of software - Income chargeable to tax in India as Royalty under Article 12 of India- Ireland Double Taxation Avoidance Agreement (DTAA) - assessee is a non-resident corporate entity incorporated in Ireland engaged in the business of sale of software and hardware and provision of support services - HELD THAT:- As in assessee’s own case in assessment year 2013-14 2018 (12) TMI 112 - ITAT DELHI] and AY 2014-15 [2020 (7) TMI 824 - ITAT DELHI] has decided the issue in favour of the assessee to hold that the amount received by the assessee from sale of software cannot be treated as royalty under Article 12 of India – Ireland tax treaty. In any case of the matter, now the issue is no more res integra in view of the decision of Engineering Analysis Centre of Excellence Pvt. Ltd. [2021 (3) TMI 138 - SUPREME COURT]. Accordingly, we delete the addition - Assessee Grounds are allowed.
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