2024 (4) TMI 206

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hether taxable in India as Royalty u/s 9(1)(vi) of the Act read with Article 12 of the Indo US DTAA? As decided by HC [ 2022 (3) TMI 482 - DELHI HIGH COURT] issue raised in the present appeals is no longer res integra as the Supreme Court in Engineering Analysis Centre of Excellence Private Limited [ 2021 (3) TMI 138 - SUPREME COURT] as held that amounts paid by resident Indian end-users/distribut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... MI 98 - SC ORDER] - HON'BLE MRS. JUSTICE B. V. NAGARATHNA And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner : Mr. N Venkatraman, A.S.G. Ms. Nisha Bagchi, Sr. Adv.Mr. Raj Bahadur Yadav, AOR Mr. Viplav Acharya, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Prasenjeet Mohapatra, Adv. Mr. Raghav Sharma, Adv For the Respondent : Mr. Parth, AOR Mr. Nageswar Rao, Adv. Mr. Aman Rewaria, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X