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2015 (4) TMI 1273 - AT - Income TaxTDS u/s 195 - royalty payment - expenditure on imported software - India- USA DTAA or India- Singapore DTAA - HELD THAT:- The issue before the Hon’ble jurisdictional High Court in case of M/s Wipro Ltd [2010 (8) TMI 1053 - KARNATAKA HIGH COURT] was regarding allowability of expenditure of imported software whether capital in nature or revenue. There was no issue before the Hon’ble High Court whether the said expenditure was in the nature of royalty and only a passing reference was made by the Hon’ble High Court that the Commissioner rightly pointed out that it is not a royalty. In any case, when the prior decision in case of CIT Vs M/s Synopsis International Ltd [2013 (2) TMI 448 - KARNATAKA HIGH COURT] and in the latest decision in the case of M/s Samsung Electronics Co. Ltd. [2011 (10) TMI 195 - KARNATAKA HIGH COURT] on the issue of payment being royalty then the contention raised by the learned AR is devoid of any merits. The Tribunal in case of M/s Synopsis International Ltd. (Supra) for the assessment year : 2006-07, has decided an identical issue against the assessee
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