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2021 (7) TMI 829 - AT - Income TaxIncome taxable in India as royalty u/s 9(l)(vi) of the Income Tax Act, as well as Article 13(3) of the India - France - revenue received by the assessee from supply of software - HELD THAT:- A similar quarrel was decided by this Tribunal in favour of the assessee and against the revenue [2014 (4) TMI 273 - ITAT DELHI] confirmed by HC [2015 (5) TMI 431 - DELHI HIGH COURT] as held that when the assessee supplies the software which is incorporated on a CD, it has supplied tangible property and the payment made by the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty. This order of the Hon’ble High Court of Delhi has been upheld by the Hon’ble Supreme Court in a bunch of appeals in the case of Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] - Decided against revenue.
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