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2022 (2) TMI 521 - AT - Income TaxIncome accrued in India - Income from supply of software embedded in the hardware equipment or otherwise to customers in India - royalty receipts under Section 9(1)(vi) of the Income-tax Act and under Article 13 of the Double Taxation Avoidance Agreement (DTAA) between India and France - HELD THAT:- Tribunal while deciding assessee’s appeals for assessment years 2013-14 and 2014-15 [2021 (9) TMI 1337 - ITAT DELHI] has held that the amount received for embedded software supplied along with the telecommunication equipments cannot be treated as royalty. Similar is the finding of the Assessing Officer while deciding the issue in assessment year 2019-20. There being no difference in the factual position in so far as it relates to taxability of royalty on embedded software, we respectfully follow the decision of the coordinate benches in assessee’s own case, as referred to above, and hold that no ade assessee. Accordingly, we uphold the decision of learned Commissioner (Appealdition on account of payment of royalty can be made at the hands of ths) on the disputed issue. Grounds are dismissed.
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