Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12 of India-UK Tax Treaty. As per AO, tax required to be withheld as payments chargeable u/s.9(1)(vi) r.w.s. 195 read with DTAA Articles. Assessee stated payment for use of standard software, without obtaining rights for creation, modification or adaptation. HELD: Based on royalties definition in DTAA Article-13, payments not royalties. EULAs do not create interest/right in distributors/end-users amounting to use of or right to use copyright. No obligation u/s 195 to deduct TDS. Provisions of s.9(1)(vi) and explanations, not more beneficial than DTAA, not applicable. Amounts paid by resident end-users to non-resident manufacturers/suppliers as consideration for computer software use through EULAs, do not constitute royalties payment for copyright use. Consequently, payments do not give rise to taxable income in India. Persons u/s 195 not liable to deduct TDS on these payments. Decided in favour of assessee.
TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12 of India-UK Tax Treaty. As per AO, tax required to be withheld as payments chargeable u/s.9(1)(vi) r.w.s. 195 read with DTAA Articles. Assessee stated payment for use of standard software, without obtaining rights for creation, modification or adaptation. HELD: Based on royalties definition in DTAA Article-13, payments not royalties. EULAs do not create interest/right in distributors/end-users amounting to use of or right to use copyright. No obligation u/s 195 to deduct TDS. Provisions of s.9(1)(vi) and explanations, not more beneficial than DTAA, not applicable. Amounts paid by resident end-users to non-resident manufacturers/suppliers as consideration for computer software use through EULAs, do not constitute royalties payment for copyright use. Consequently, payments do not give rise to taxable income in India. Persons u/s 195 not liable to deduct TDS on these payments. Decided in favour of assessee.
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