TaxTMI 
TaxTMI 
2022 (6) TMI 882
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....LLAIYA , ACCOUNTANT MEMBER : - This appeal by the assessee is preferred against the order of the ld. CIT(A) - 43 New Delhi dated 30.09.2019 pertaining to Assessment Year 2016-17. 2. The solitary grievance of the assessee is that the ld. CIT(A) erred in assessing the receipt of sale of software licenses as 'Royalty' in accordance with the provisions of section 9(1)(vi) of the Income-tax Act, 1961....
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.... and under Article 12 of the DTAA between Singapore and India treaty. 6. The assessee filed detailed reply contending that in view of the provisions of India-USA DTAA, the assessee's income from sale of software license is not taxable in India. Strong reliance was placed on various judgments in support of its claim. 7. It was explained that receipts from sale of software licenses are not taxable....
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....nsidered view that the impugned quarrel is now well settled by the decision of the Hon'ble Supreme Court in favour of the assessee and against the Revenue in the case of Engineering Analysis Center of Excellence Pvt Ltd. [2021] 432 ITR 471 wherein the Hon'ble Supreme Court, in a bunch of appeals, conclusively held as under: "168. Given the definition of royalties contained in Article 12 ....
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....for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India, as a result of which 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....