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2021 (10) TMI 1154 - AT - Income TaxTDS u/s 195 - payment made by the assessee company to non-resident - whether it is in nature of royalty? - Rectification application u/s 154 - HELD THAT:- The core issue has been decided putting reliance on the decision of the Hon‟ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] that the payment made by the assessee company to non-resident are not in nature of royalty and therefore the assessee was not required to deduct TDS as per provisions of the Act. When the core issue is decided in favour of the assessee and against the Revenue, there ceased to be any obligation on the part of the assessee for deduction of TDS. The entire area of the appeal before us by the Revenue against the rectification order u/s.154 of the Act passed by the Ld. CIT(Appeals) is in pursuance to the order of TDS deduction. That when it has been decided that the assessee was under no obligation to deduct TDS for payment to non-resident as it was not in nature of royalty, therefore, the said appeal filed by the Revenue before us becomes infructuous and hence, dismissed.
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