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TMI Blog2021 (8) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... Sandeep Huilgol, Advocate For the Respondent : Sri K V Aravind, Advocate JUDGMENT The present income-tax appeal filed under Section 260A of the Income Tax Act, 1961, is arising out of the order passed by the Income Tax Appellate Tribunal, 'B' Bench, Bengaluru, dated 21.6.2019 in ITA.Nos.1215-1220/Bang/2014 and ITA Nos.18- 23/Bang/2017 (M/s Wipro Limited v. The Additional Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the learned Senior counsel for the appellant is that the Income Tax Appellate Tribunal has erred in law and in facts in holding that the payments made by the assessee were in the nature of 'royalty payments' as defined under Explanation II to Section 9(1)(vi) of the Income Tax Act, 1961. 4. Being aggrieved by the order passed by the Income Tax Appellate Tribunal, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicable Double Taxation Avoidance Agreement (DTAAs) and thereby giving raise to an income at the hands of bailee (payee) chargeable to tax in India and necessitating deduction of tax by the appellant/assessee under Section 195 of the IT Act?" 7. Sri Ganesh, learned Senior Counsel for the appellant has argued before this Court that the issue involved in the present case is no longer res int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contained in the Income Tax Act (section 9(1)(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 that the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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