TMI Blog2021 (9) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... es in different types of series which has been already defined. Hon'ble Supreme Court clearly held that there is no element of royalty in these type of transactions. Thus, the appeal of the assessee is allowed. - I.T.A. No. 1035/DEL/2016 - - - Dated:- 16-9-2021 - SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Appellant by : Sh. Ashok Manik, CA Respondent by : Sh. E. V. Bhaskar, Sr. DR ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 21/12/2015 passed by CIT(A)-42, New Delhi for assessment year 2013-14. 2. The grounds of appeal are as under:- 1. The Ld.CIT(A) has grossly earned on the facts of the case and in law upholding the acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Section 195 of the Act held that the TDS on the remittance should have been deducted and demand of ₹ 7,64,542/- was created against the assessee which includes interest on account of delay in deduction. 4. Being aggrieved by the order u/s 201(1), 201(1A) read with Section 195 of the Act. The assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that the assessee had purchased Software programmes from M/s Tukatech INC L. A. U.S,A as per assessee s specific requirements and they supplied the same to the assessee vide 4 invoices which was refered by the Ld. AR from pages 7to 10 of the paper book. The assessee made the remittance without deducting any tax under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere it was held that payment made to foreign buyer under licence agreement for allowing the use of software is not royalty. 6. The Ld. DR submitted that the CIT(A) has rightly dismissed the appeal of the assessee as the assessee has not made copies of the Software nor restrained from allowing use of license by other parties. The Ld. DR further submitted that the decision of the Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (supra) is not applicable in the present case as the factual matrix of the assessee s case are different as it was a re-sale of software. 7. In rejoinder, the Ld. AR submitted that the Revenue at no point of time has denied the fact that the receipt of M/s Tukatech ..... X X X X Extracts X X X X X X X X Extracts X X X X
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