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2016 (8) TMI 47 - AT - Income TaxTDS u/s 195 - Royalty Income chargeable to tax - payment for purchase of shrink wrapped readymade software from salesforce.com, Singapore - taxability in India - Held that:- The said payment does not fall with the purview of royalty as well as Article 12 of DTAA. Respectfully following the ratio laid down in the case of DIT Vs Ericsson AB [2011 (12) TMI 91 - Delhi High Court] and Others and Infrasoft Ltd. [2013 (11) TMI 1382 - DELHI HIGH COURT ] by Hon'ble Jurisdictional High Court, we hold that the purchase of software is not royalty and hence not liable to tax deduction at source. - Decided in favour of assessee.
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