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2020 (7) TMI 824 - AT - Income TaxIncome deemed to accrue or arise in India - royalty receipt - consideration received by the Appellant from supply/distribution of its copyrighted software products - DTAA between India and Ireland ('AADT) - Whether right to use' the copyright in the software? - HELD THAT:- The issue arising in the present appeal is identical to the issue raised in assessee’s own case in Assessment Year 2013-14 [2018 (12) TMI 112 - ITAT DELHI] and applying the ratio laid down by the Jurisdictional High Court in Infrasoft Ltd. [2013 (11) TMI 1382 - DELHI HIGH COURT], we hold that the receipt from sale of software by the assessee was not in the nature of ‘Royalty’ under Article 12 of DTAA between India and Ireland. Since the treaty provisions are more beneficial, there is no merit in adjudicating the issue vis-àvis amended provisions of section 9(1)(vi) - Ground of appeal raised by the assessee are thus allowed.
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