2024 (9) TMI 1340

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..... y HC [ 2023 (2) TMI 1251 - DELHI HIGH COURT] amounts paid by resident Indian 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 i .....

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..... by a three-Judge Bench of this Court. SLP dismissed both on the ground of delay as well as on merits. - HON'BLE MRS. JUSTICE B. V. NAGARATHNA And HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Petitioner : Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Pranay Ranjan, Adv. Mr. Karan Lahiri, Adv. Mr. Digvijay Dam, Adv. Mr. Suyash Pandey, Adv ORDER UPON hearing t .....

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