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2021 (8) TMI 1375 - HC - Income TaxTDS u/s 195 - Royalty payments as defined under Explanation II to Section 9(1)(vi) - amounts paid by the concerned persons resident in India to non-resident, foreign software suppliers - HELD THAT:- This issue involved in the present case is no longer res integra as in the case of Engineering Analysis Centre of Excellence[2021 (3) TMI 138 - SUPREME COURT] has decided the issue 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 were not liable to deduct any TDS u/s 195 - Appeal is allowed.
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