TMI Blog2023 (3) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act, both, in the backdrop of Article 12 of the Indo-US DTAA and the judgment of the Supreme Court rendered in Engineering Analysis Centre of Excellence (P.) Ltd. That said, the other decisions which have been cited by the petitioner, will also have to be adverted to by the concerned officer. Accordingly, the impugned certificate dated 03.08.2022 and communication/order dated 17.08.2022 are set aside. The concerned officer will carry out a fresh exercise and pass an order once again, having regard to what has been stated by us hereinabove. This exercise will be carried out by the officer within the next two weeks. The concerned officer will grant hearing to the petitioner and/or its authorized representative. The date and time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the respondents/revenue concerning its application preferred under Section 197 of the Income Tax Act, 1961 [in short, Act ]. Besides this, challenge is also laid to the communication/order dated 17.08.2022. 3. The petitioner had moved an application on 08.06.2022 under Section 197 of the Act requesting that a certificate be issued to it setting out the withholding tax at NIL rate. 3.1. Via the impugned order, this application has been rejected and the withholding tax rate has been fixed at 10%. 4. To be noted, the petitioner is a recipient of the fee remitted by its partners located in India. The petitioner claims that it has entered into various agreements, which are, broadly, referred to as Reseller Agreements with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n were also cited, which have not been adverted to in the impugned order. 6.4. In sum, the contention is that payment received by the petitioner against software-based information security solutions to its partners under the Reseller Agreements cannot be treated as Royalty, both as per Indo-US DTAA and the judgement rendered by the Supreme Court in Engineering Analysis Centre of Excellence (P.) Ltd. 6.5. According to Mr Kunal, there is no transfer of copyright owned by the petitioner in favour of its Indian Partners under Reseller Agreements. 7. We may note that in the counter-affidavit, the respondents/revenue have brought to the fore the fact that for AY 2021-22, the petitioner has deposited Equalization Levy (EL) at the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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