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2022 (2) TMI 513 - AT - Income TaxIncome accrued in India - Royalty receipts - receipts on account of sale of software license and support, maintenance and allied services to its customers in India as liable to tax in India - According to the AO, the said receipts are in the nature of Royalty and liable for tax as per the provisions of section 115 of the Act or as per the provisions of Article 12 of India Singapore DTAA - HELD THAT:- This Tribunal in assessee’s own case for A.Y. 2010-11 placing reliance in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. [2021 (3) TMI 138 - SUPREME COURT] held the receipt derived by the assessee under the sale of software licenses and support services are not chargeable to tax in terms of section 9(1)(vi) of the Act r.w. Article 12 of DTAA. DR fairly conceded that the facts and circumstances in the year under consideration are similar to that of A.Y. 2010-11 in assessee’s own case. [2021 (9) TMI 462 - ITAT PUNE] Therefore, we hold the receipt under sale of software licenses and support services are not chargeable to tax u/s. 9(1)(vi) of the Act r.w. Article 12 DTAA between India and Singapore. Thus, the final assessment order dated 09-10-2019 passed by the AO/ACIT (IT), Circle-1, Pune is set aside and sole issue raised by the assessee is allowed.
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