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2017 (10) TMI 1472 - AT - Income TaxTDS u/s 195 - import of Software Licenses - AO treated the same as royalty payments in terms of sec. 9(1 )(iv) - overriding provisions of DTAA - HELD THAT:- There is no dispute that the present issue is covered against the assessee by the judgment of CIT vs. Samsung Electronics Co. Ltd. [2011 (10) TMI 195 - KARNATAKA HIGH COURT] and assessee has merely cited these two judgments rendered in the case of WIPRO Ltd. . [2010 (8) TMI 1053 - KARNATAKA HIGH COURT] and [2015 (10) TMI 826 - KARNATAKA HIGH COURT] and no other argument was made to the effect that this issue is not covered against the assessee by this judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Samsung Electronics Co. Ltd. (Supra). Since, these two judgments cited by him are not applicable as per above discussion; we respectfully follow the judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Samsung Electronics Co. Ltd. (Supra) and decline to interfere in the order of CIT (A). - Decided against assessee.
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