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2020 (4) TMI 649 - AT - Income TaxAdditions u/s. 9(1)(vi) - transfer of technology fee as royalty or technical fee - Software license purchased by the assessee- royalty u/s. 9(1)(vi) - Non deduction of TDS u/s 195 - HELD THAT:- As assessee is engaged in the business of development and export of software, providing CTI (Computer Telephonic Integration), system integration, IT consulting services to customers. The assessee has purchased the copyrighted software license from Acqueon Technologies Inc. USA of Acqueon AiQ and IVR connector as off-the-shelf software and used them to develop application as per the requirements of the customers. Therefore, as held by the M/S. VINZAS SOLUTIONS INDIA PRIVATE LIMITED [2017 (1) TMI 1102 - MADRAS HIGH COURT] purchase of copyrighted articles, does not fall within this scope of section 9(1)(vi) of the Act. The assessee has also consumed them to develop the application and sold them. In the absence of any findings from the Revenue that the Acqueon Technologies Ltd Inc. USA was paid over and above the purchase price, its treatment that the impugned transaction falls u/s. 9(1)(vi) is not valid and hence, the corresponding grounds of the assessee are allowed. Disallowance of payments of contribution towards PF - sums received by the assessee from its employees towards contribution to PF were made beyond the due date as per PF Act - HELD THAT:- Since the AO has not examined as to whether they were remitted within the due date of filing the return of income u/s. 139(1) of the Act, this issue is remitted back to the AO for examination. If the assessee has remitted the sum before the due date of filing the return u/s. 139(1), the AO shall allow the deduction claimed by the assessee in accordance with the Jurisdictional High Court decision in AIMIL LIMITED [2009 (12) TMI 38 - DELHI HIGH COURT] and M/S. ALOM EXTRUSIONS LIMITED [2009 (11) TMI 27 - SUPREME COURT].
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