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2022 (10) TMI 665 - SCH - Income TaxTDS u/s 195 - Royalty - amounts paid by the concerned persons resident in India to non-resident, foreign software suppliers - Royalty paid to foreign software Supplier - Double Tax Avoidance Agreement - HELD THAT:- The impugned judgment(s) passed by the High Court of Karnataka at Bangalore had relied on the earlier judgment of the High Court in the case of Samsung Electronics Co. Ltd.’ [2011 (10) TMI 195 - KARNATAKA HIGH COURT] which judgment has been set aside and overruled by this Court in the decision reported as Engineering Analysis Centre of Excellence Private Limited[2021 (3) TMI 138 - SUPREME COURT] Before us, learned counsel for both parties have rightly stated that the facts, as found by the Income Tax Appellate Tribunal and the authorities have not been analyzed by the High Court. We set aside the impugned judgment with an order of remand to the High Court to re-examine the issue and the question of law. Parties would be entitled to raise all pleas and contentions, in accordance with law including reliance on the judgment in the case of Engineering Analysis Centre of Excellence Private Limited (supra), and the contention of the Revenue that notwithstanding the said judgment, the payments would be covered under the head ‘Royalty’ etc. We are informed that the Review Petition No. 1422/2021 titled “The Commissioner of Income Tax International Taxation & Another v. Engineering Analysis Centre of Excellence Private Limited Etc.,” is pending. In case any order is passed, it will be open to the parties to rely upon the said order. The appeals are disposed of in the aforesaid terms.
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