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2022 (12) TMI 1349 - AT - Income TaxRoyalty Payment - TDS on remittance to University of Cambridge, UK, which is for examination fee, books purchased and teacher’s training fee - HELD THAT:- We note that an identical controversy arose before ITAT, Delhi in ACIT, International Taxation, New Delhi Vs. M/s The Chancellor, Masters and Scholars of the University of Cambridge [2022 (10) TMI 450 - ITAT DELHI] treated the receipts (exactly same as paid by assessee) as “Royalty”, invoking the same legal provisions as in present appeal, and taxed in India. The matter travelled upto ITAT and the Hon’ble Delhi Bench, relying upon the decision of Hon’ble Supreme Court in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021 (3) TMI 138 - SUPREME COURT] was pleased to hold that the impugned receipts were not in the nature of “royalty”. Thus, the view taken by Hon’ble ITAT, Delhi is quite clear that the impugned receipts were not in the nature of “royalty”. This view equally applies to the present assessee. For the sake of completeness and clarity, we may mention that the decision of ITAT, Delhi was in the matter of recipient i.e. M/s The Chancellor, Masters and Scholars of the University of Cambridge and the present-appeal before us is in the matter of payer. But that would not make any difference in the conclusion qua the nature of receipt/payment. Hence respectfully following the decision of Hon’ble ITAT, Delhi, we do hold that the payment made by assessee was not in the nature of “royalty” as claimed by revenue-authorities and hence does not attract TDS. Resultantly, the Ld. AO is directed to delete the demand of TDS and consequential interest created upon the assessee. Appeal of assessee is allowed
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