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2022 (3) TMI 903 - HC - Income TaxIncome accrued / taxable in India - Royalty u/s 9(1)(vi) of the Act read with Article 12 of the Indo US DTAA - licensing of software products of Microsoft in the Territory of India by the Respondent - HELD THAT:- This Court finds that the issue raised in the present appeal 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 the amounts paid by resident Indian end-users/distributors to non-resident 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. Also see EY GLOBAL SERVICES LIMITED AND EYGBS (INDIA) PRIVATE LIMITED [2021 (12) TMI 571 - DELHI HIGH COURT] - Decided in favour of assessee.
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