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2023 (6) TMI 1029 - AT - Income TaxIncome chargeable to tax in India - consideration received by the assessee from supply / distribution of its copy righted software products - Whether income from royalty as defined in Article 12 of the agreement for avoidance of double taxation between the India and Ireland? - HELD THAT:- This quarrel has now been settled by the Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd [2021 (3) TMI 138 - SUPREME COURT] 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 u/s 195. Decided in favour of assessee.
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