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2021 (9) TMI 15 - AT - Income TaxIncome deemed to accrue or arise in India - Royalty receipts - treatment of income from sale of off-the-shelf software - whether the payments made to non-resident software suppliers is "royalty" and hence TDS u/s.195 was required to be deducted on those payments or not? - HELD THAT:- In the instant case neither the lower authorities nor the Tribunal in the AY 2016-17 have examined he relevant agreements entered into by the assessee with the concerned parties generate these receipts which relate to sale of shrink wrapped and off-the-shelf software. Even before us, no such document has been produced by the assessee - We remit the issue in dispute to the file of the Assessing Officer for deciding the comparability of these transactions in the light of the judgment of Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] - Accordingly, the issue in dispute is remitted to the Assessing Officer for fresh decision with the above directions. - Assessee appeal allowed for statistical purposes.
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