https://www.taxtmi.com/highlights?id=79290 Payments made by the respondent for obtaining computer software were not liable to be taxed in India as royalties u/s 9(1)(vi) of the Income Tax Act, 1961. Following Engineering Analysis Centre of Excellence (P.) Ltd [2021 (3) TMI 138 - SUPREME COURT], amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for resale/use of computer software through EULAs/distribution agreements, is not payment of royalty for use of copyright in computer software. Therefore, persons referred to in Section 195 of the Income-tax Act were not liable to deduct TDS u/s 195. Decided against revenue. en-us Wed, 10 Jul 2024 08:02:47 +0530 Tue, 09 Jul 2024 21:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79290 Payments made by the respondent for obtaining computer software were not liable to be taxed in India as royalties u/s 9(1)(vi) of the Income Tax Act, 1961. Following Engineering Analysis Centre of Excellence (P.) Ltd [2021 (3) TMI 138 - SUPREME COURT], amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for resale/use of computer software through EULAs/distribution agreements, is not payment of royalty for use of copyright in computer software. Therefore, persons referred to in Section 195 of the Income-tax Act were not liable to deduct TDS u/s 195. Decided against revenue. Highlights Income Tax Wed, 10 Jul 2024 08:02:47 +0530 https://www.taxtmi.com/highlights?id=79290