2024 (3) TMI 111

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..... r fall under the 'royalty' as defined under Section 9(1)(vi) of the Income Tax Act, 1961 ( the Act ) and Article 12(3) of the India-Swiss DTAA. As decided by HC [ 2022 (9) TMI 1563 - DELHI HIGH COURT] questions of law as covered by the decision of Engineering Analysis Centre of Excellence Pvt. Ltd. [ 2021 (3) TMI 138 - SUPREME COURT] wherein held amounts paid by resident Indian end-us .....

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..... hna And Hon'ble Mr. Justice Ujjal Bhuyan For the Petitioner(s) : Mr. N Venkatraman, A.S.G., Mr. Raj Bahadur Yadav, AOR, Mr. V C Bharathi, Adv., Mr. Shantanu Sharma, Adv., Mr. Rupesh Kumar, Adv., Mr. Aman Shukla, Adv., Mr. Shashank Bajpai, Adv. For the Respondent(s) : Mr. Salil Kapoor, Adv., Ms. Ananya Kapoor, Adv., Mr. Sumit Lalchandani, Adv., Mr. Ravi Sharma, Adv. And Mr. Praveen Sw .....

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