2021 (3) TMI 1408

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....are as follows:- 1. Whether on the facts and circumstances of the case and in law. Ld. CIT(A) has erred in holding that tax was not required to be deducted at source on the payment made by the assessee to SDL Multi-Lingual Solutions (Singapore) Pte Ltd. as it did not amount to income of the payee by way of royalty u/s 9(1 )(vi) of the IT Act, 1961? 2. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) has erred in holding that the Act has expanded the meaning of the term royalty by adding Explanations to section 9(1)(vi) thereby meaning that Explanation 4 thereto constitutes new law and does not explain the existing law? 3. Whether on the facts and circumstances of the case and in law, Ld. C....

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.... the phraseology 'use of or right to use any copyright of a literary, artistic, or scientific work' in relation to royalty in the India-Singapore DTAA, while the same is mandated by Article 3(2) of the said DTAA? 7. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) have wrongly placed reliance on the decision of Hon'ble Supreme Court in the case of Tata Consultancy Services (271 ITR 401), whereas, in that case, the question posed before Hon'ble Apex Court was 'Whether an intellectual property contained in floppies, disks or CD-ROMs would be 'goods' within the meaning of Andhra Pradesh General Sales Tax Act, 1957' and it had no relation to section 9(1)(vi) of the IT Act? ....