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2022 (7) TMI 1496 - HC - Income TaxIncome taxable in India - Payments received were taxable as royalty as per Section 9(1)(vi) or Article 12 of DTAA and USA - HELD THAT:- In the opinion of this Court, the aforesaid issue is no longer res integra in Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] as held that 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, thus not liable to deduct any TDS u/s 195 - Decided in favour of assessee.
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