Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 686 - ITAT DELHIIncome taxable in India - receipt of sale of software licences as fee for technical services in accordance with the provisions of section 9(1)(vii) and Article 12 of the DTAA between India and Singapore - HELD THAT:- ITAT in assessee’s own case for AY 2016-17 [2022 (6) TMI 882 - ITAT DELHI] has referred to case of Engineering Analysis Center of Excellence Pvt. Ltd. [2021 (3) TMI 138 - SUPREME COURT] 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 5 which the persons referred to in section 195 of the Income-tax Act were not liable to deduct any TDS under section 195 of the Income-tax Act and decided the issue in favour of the assessee.
|