https://www.taxtmi.com/caselaws?id=308456 The Court held that payments made by resident Indian end-users/distributors to non-resident software manufacturers/suppliers for software resale/use do not constitute royalty for copyright use. Thus, no income is taxable in India, and there is no liability to deduct TDS under section 195 of the Income Tax Act. The Court allowed appeals from the High Court of Karnataka, setting aside judgments, and dismissed appeals from the High Court of Delhi based on the Supreme Court's ruling. Consequently, no substantial legal question arose, leading to the dismissal of the appeals and cross objections. en-us Fri, 29 Jul 2022 00:00:00 +0530 Wed, 28 Jun 2023 07:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308456 The Court held that payments made by resident Indian end-users/distributors to non-resident software manufacturers/suppliers for software resale/use do not constitute royalty for copyright use. Thus, no income is taxable in India, and there is no liability to deduct TDS under section 195 of the Income Tax Act. The Court allowed appeals from the High Court of Karnataka, setting aside judgments, and dismissed appeals from the High Court of Delhi based on the Supreme Court's ruling. Consequently, no substantial legal question arose, leading to the dismissal of the appeals and cross objections. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308456