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2010 (10) TMI 185 - AT - Income TaxDTAA - Demand - The payment for purchase of Shrink Wrap Software is payment of “Royalty” is not correct under section 9(1)(vi) of the Income tax Act, 1961 – TDS on Royalty u/s 195(2) - The claim of the assessee was that “Off the Shelf software” purchased by the assessee did not have tax implication in India in asmuch as the assessee has not purchased any copyrights in the software but only a copyright product – In the light of Motorala Inc v. DCIT, 95 ITD SB 269 and In the recent case of GE India Technology Centre Pvt Ltd v. CIT, 2010 -TMI - 77380 (SC), Hon’ble Supreme Court – Accordingly it was held that unless the amount remitted by the assessee constitute taxability in India in the hands of recipients, the tax withholding liability u/s.195 cannot arise – Appeal is dismissed
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