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2024 (2) TMI 692 - ITAT DELHITaxability of income in India - income from the sale of Software licenses subscription - India - Japan DTAA - CIT(A) held that the consideration received by the assessee from Indian end customers for sale of software products does not constitute royalty income and is not taxable under Article 12 of the India - Japan DTAA and is not business profits under Article 7 of the India Japan DTAA - HELD THAT:- DR was unable to point any distinction of fact or any proposition of law, to show that ld. CIT(A) has fallen in error in making the deletion. After the judgement of Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] wherein held the receipts as non-taxable in for AY 2018-19 and 2019-20, as concluded that the impugned receipts were not in the nature of royalty within the meaning of Article 12 of India-Japan DTAA the issue with regard to taxability of the income from the sale of Software licenses subscription, stands settled and same is followed by ld. CIT(A), so there is no infirmity in the impugned orders, requiring interference. Decided against revenue.
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