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2020 (1) TMI 611 - AT - Income TaxTaxability of receipts towards sale of software products - 'sale of copyrighted article' OR 'transfer of copyright right' - whether nature of royalty under the provisions of section 9(l)(vi) of the Act as well as Article 12(3) of the Double Taxation Avoidance Agreement ("DTAA") between India and USA? - HELD THAT:- Tribunal in assessee own case [2017 (3) TMI 331 - ITAT MUMBAI] have held that receipts from sale of Shrink-wrap software is not liable to tax in India accordingly, AO was directed to delete the addition so made on account of receipts for sale of Shrink-wrap software. Facts and circumstances in both the years under consideration are parimateria, therefore, respectfully following the order of the Tribunal in assessee’s own case, we do not find any justification for taxing the receipt as taxable as royalty
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