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2018 (4) TMI 80 - AT - Income TaxTDS u/s 195 - non deducting tax at source for the payments made by them to the non-resident-entities - payments for purchase of software to non-resident-entities - income accrued in India - PE in India - India-Sweden DTAA - Held that:- From the perusal of the agreements one thing is clear that there was no transfer of copyright of the software in any manner. As mentioned earlier, a copyright is different from the work in respect of which copyright subsists. The assessee had only got a copy of software without any part of the copyright of the software. All the arguments advanced by the DR about ICA, including the section 30, in our opinion are of no help. At the cost of repletion , we are holding that in the cases under consideration payments made by the assessee was for copyrighted articles. So, we are of the opinion that payments made by it to various suppliers of six countries did not amount to royalty within the definition of Article 12/13(3) of the DTAA - and it was not obliged to deduct tax at source. - Decided in favour of assessee
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