TMI Blog2023 (5) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India, as a result of which the persons referred to in section 195 were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition on the same terms and it shall be open to the parties herein to initiate appropriate proceedings relying upon the said order passed in review. - Special Leave Petition (Civil) Diary No(s). 2816/2023 - - - Dated:- 20-2-2023 - Hon'ble Mr. Justice Krishna Murari And Hon'ble Mr. Justice Ahsanuddin Amanullah For the Petitioner(s) : Mr. Raj Bahadur Yadav, AOR, Mr. Balbir Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed of the said appeals by giving liberty to the petitioner that in case any order is passed in the review proceedings, it will be open to the parties to rely upon the said order. In the aforesaid facts and circumstances, we also dispose of the petition on the same terms and it shall be open to the parties herein to initiate appropriate proceedings relying upon the said order passed in review. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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