TMI Blog2015 (6) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... in Samsung Electronics Pvt Ltd [ 2011 (10) TMI 195 - KARNATAKA HIGH COURT] as already the earlier order of the Tribunal is set aside by this Court, the impugned order passed, which is running counter to the said judgment, requires to be set aside and therefore, the appeal is allowed and the substantial question of law is answered in favour of the Revenue and against the assessee. However, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal holding that the remittances towards the cost of the software products imported from foreign suppliers is not royalty and hence there was no liability for deduction of tax under S.195 of the Income Tax Act, 1961 ( Act for short) and accordingly, the provisions of S.40(a) (i) of the Act are not attracted. This Court had an occasion to consider the assessee s case itself and the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Apex Court and S.40(a)(i) of the Act is attracted, still its claim in terms of Art.24 (4) of DTAA between India and the Netherlands that a similar disallowance was not provided under the Act under S.40(a)(i) if the payment was made to a resident, is to be considered and a proper order is to be passed. Per contra, learned counsel for the Revenue submits that the said question was not ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Apex Court, then before giving effect to this order, the assessing authority shall consider the application of Art.24(4) of the DTAA between India and the Netherlands. Though the said question is not raised by the assessee before the authorities, the same being purely a question of law and the said DTAA being a beneficial piece of delegated legislation, if the assessee is entitled to the be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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