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2022 (3) TMI 482 - HC - Income TaxIncome deemed to accrue or arise in India - licensing of software products of Microsoft in the Territory of India by the Respondent - whether taxable in India as Royalty under Section 9(1)(vi) of the Act read with Article 12 of the Indo US DTAA? - HELD THAT:- The issue raised in the present appeals is no longer res integra as the Supreme Court in Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] as held that amounts paid by resident Indian end-users/distributors to nonresident computer software manufacturers/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 of the Income Tax Act. - Decided in favour of assessee.
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