9911796707
TMI Blog2022 (9) TMI 1634X X X X Extracts X X X X X X X X Extracts X X X X ..... ident Indian end-users/distributors to nonresident computers. manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the pay of royalty for the use of copyright in the computer software, and that same does not give rise to any income taxable in India, as a result of the persons referred to in section 195 were not liable to deduct any TDS under section 195. Thus no right in copy right is being transferred and accordingly, consideration received by the assessee cannot be brought to tax as per India - USA DTAA. Appeal of assessee allowed. - Sh. Saktijit Dey, Judicial Member And Dr. B.R.R. Kumar, Accountant Member For the Assessee : Ms. Sumisha Murgai, CA Ms. Vibha, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he two amounts may be taken INR 5,14,52,500/- (instead of INR 4,53,68,6941- which was taken in the draft assessment order). This is the equivalent of USD 8,28,170/- and the bifurcation is now submitted by the A which should be the amount taken by the AO in the final order. 3.2 The facts of the case are same during this year also. The Panel directs that the AO tax the amounts as directed in a. and b. above, on the basis of the breakup of sale of software license and revenue from Maintenance and Technical Support Services (Support Services) as provided by the assessee. 3. At the outset, it was brought to our notice that the similar issue in the assessee s own case stands adjudicated by the Coordinate Bench of ITAT Delhi in ITA No. 7379/Del/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... computer software, and that same does not give rise to any income taxable in India, as a result of the persons referred to in section 195 of the Income-tax Act were not liable to deduct any TDS under section 195 of the Income tax Act. The answer to this question will apply to all four categories of cases enumerated by paragraph 4 of this judgment. The appeals from the impugned judgments of the High Court of Karnataka are allowed, and the aforesaid judgments are set aside. The rule the AAR in Citrix Systems (AAR) (supra) is set aside. The appeals from impugned judgments of the High Court of Delhi are dismissed. 14. The factual matrix involved in the case in hand, read with the ratio laid down by the Hon'ble Supreme Court [supra], we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
