2012 (8) TMI 151

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is appeal by the revenue had been admitted to examine the following substantial questions of law:  "1. Whether the Tribunal was correct in holding that the assessee is not liable to deduct TDS in respect of payments made for purchase of software as the same cannot be treated as income liable to tax in the India as Royalty or Scientific Work under section 9 of the Act read with Double Taxatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant-revenue, submits that these questions are now covered by the judgment of this court rendered in the case of CIT, International Taxation v. Samsung Electronics Co. Ltd. [2011] 203 Taxman 477/16 taxmann.com 141 (Kar.). 3. Sri Seshachala also submits that apart from this judgment of a division bench of this court, even the present statutory position in terms of the amendment to Section 9 of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1976, amply covers the situation in the present case and therefore the questions have to be answered in the negative and in favour of the revenue and the appeal has to be allowed. 4. Sri K.S. Ramabhadram, learned counsel for the respondent-assessee, while does not dispute that the judgment of this court in the case of Samsung Electronics Co. Ltd. (supra) does cover the questions raised in this ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X