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2021 (7) TMI 608 - AT - Income TaxIncome chargeable to tax in India - taxation on sale of software as royalty income - HELD THAT:- As decided in own case [2021 (5) TMI 877 - KARNATAKA HIGH COURT] relying on ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED case [2021 (3) TMI 138 - SUPREME COURT] amounts paid by resident Indian end-users/distributors to non-resident computer software manufacture/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, as a result of which the persons referred to in Section 195 of the Income Tax Act were not liable to deduct any TDS under Section 195 - Decided in favour of assessee.
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