2022 (1) TMI 1388 - SCH - Income Tax

TDS u/s 195 - Royalty - amounts paid by the concerned persons resident in India to non-resident foreign software suppliers - Whether constitutes as taxable income deemed to accrue in India u/s 9(1)(vi) or not? - income deemed to accrue or arise in India - As decided by SC 2021 (3) TMI 138 - SUPREME COURT given the definition of royalties contained in Article 12 of the DTAAs it is clear that there is no obligation on the persons mentioned in section 195 of the Income Tax Act to deduct tax at source as the distribution agreements/EULAs in the facts of these cases do not create any interest or right in such distributors/end-users which would amount to the use of or right to use any copyright - HELD THAT - List these matters for hearing before the Court after the resumption of physical hearing.