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2021 (9) TMI 1337 - AT - Income TaxIncome Accrued in India - revenue received by the assessee from supply of software - taxability in India as royalty/s 9(l)(vi) of the Income Tax Act, as well as Article 13(3) of the India - France DTAA - HELD THAT:- As decided in Alcatel Lucent International France [2021 (7) TMI 829 - ITAT DELHI] the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Income Tax Act were not liable to deduct any TDS under section 195 - Decided in favour of assessee.
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