TMI Blog2022 (6) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision in favour of the assessee and against the Revenue in the case of Engineering Analysis Center of Excellence Pvt [ 2021 (3) TMI 138 - SUPREME COURT] - we direct the Assessing Officer to delete the impugned addition. - Decided in favour of assessee. - ITA No. 9428/DEL/2019 - - - Dated:- 7-6-2022 - SHRI N. K. BILLAIYA , ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA , JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiny assessment proceedings, the Assessing Officer found that the assessee has received an amount of Rs. 3,79,82,439/- from sale and maintenance services of software license to M/s HCL Infosystems Ltd. The Assessing Officer noticed that the assessee has not offered this amount to tax in his return of income. 5. Vide notice dated 03.10.2018, the assessee was asked to show cause as to why receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive right/copy right. 8. Submissions of the assessee and various judicial decisions relied upon by it were dismissed by the Assessing Officer who was of the firm belief that as per Explanation 2 to section 9(1)(vi) of the Act, the term Royalty squarely applied on the facts of the case in hand and proceeded on taxing the receipts as royalty. 9. The assessee strongly agitated the matter befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest or right in such distributors/end-users, which would amount to the use of or right to use any copyright. The provisions contained in the Income-tax Act (section 9(l)(vi), along with explanations 2 and 4 thereof), which deal with royalty, not being more beneficial to the assessees, have no application in the facts of these cases. 169 Our answer to the question posed before us, is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AAR in Citrix Systems (AAR) (supra) is set aside. The appeals from the impugned judgments of the High Court of Delhi are dismissed. 13. Respectfully following the aforesaid decision of the Hon'ble Apex Court [supra], we direct the Assessing Officer to delete the impugned addition. 14. In the result, the appeal of the assessee in ITA No. 9428/DEL/2019 is allowed. The order is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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