https://www.taxtmi.com/caselaws?id=779305 The SC dismissed the Special Leave Petitions for gross delay (240 and 249 days), finding the reasons for condonation inadequate, and therefore refused to condone the delay. On merits the petitions were also dismissed following existing precedents: the distribution agreements/EULAs did not create any right to use copyright that would attract royalty under section 9(1)(vi) and its explanations, and there was no obligation on persons under section 195 to deduct tax at source. The SLPs are dismissed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779305 The SC dismissed the Special Leave Petitions for gross delay (240 and 249 days), finding the reasons for condonation inadequate, and therefore refused to condone the delay. On merits the petitions were also dismissed following existing precedents: the distribution agreements/EULAs did not create any right to use copyright that would attract royalty under section 9(1)(vi) and its explanations, and there was no obligation on persons under section 195 to deduct tax at source. The SLPs are dismissed. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779305