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2022 (4) TMI 669 - AT - Income TaxIncome deemed to accrue or arise in India - payment received from the Indian distributors/resellers towards sale of software license as "Royalty" - AO held that the revenue received by the assessee from sale of softwar is to be treated as income from "Royalty" to be taxed @ 15% as per Article 12 of India-USA DTAA - HELD THAT:- As decided in own case [2022 (2) TMI 820 - ITAT DELHI] consideration received by the assessee cannot be brought to tax as per India-USA DTAA. Since, the facts of the instant case are identical to the facts of the case decided by the Tribunal in assessee's own case for the immediately preceding assessment year, therefore, respectfully we hold that the payment received by the assessee on sale of software to India resellers/distributors is not in the nature of "Royalty" chargeable to tax u/s. 9(1)(vi) of the I.T. Act and under Article 12 of the India-USA DTAA. The ground of the assessee are accordingly allowed.
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