2021 (12) TMI 1447

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....ommon order dated 23.10.2017 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, relating to the assessment years 2010-11, 2012-13, 2013-14 and 2015-16, by raising the following substantial questions of law:- "1. Whether on the facts and circumstances of the case and in law, the Tribunal was correct in holding that the amounts paid by the assessee to the foreign company for the use of copyright of 'computer software' was not 'royalty' and that the same did not give rise to any 'income' taxable in India and, therefore, the assessee was not liable to deduct any tax at sources? 2. Whether on the facts and circumstances of the case and in law, the Tribunal was right in holding that mere transfer....

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....cellence Private Limited v. Commissioner of Income Tax and another reported in (2021) SCC Online SC 159 which was followed by a Co-ordinate Bench of this Court in T.C.A. No. 150 of 2015 dated 03.09.2021, the relevant passage of which is profitably, extracted below: 2. The appeal has been admitted on 06.07.2015 on the following substantial questions of law : "1. Whether on the facts and circumstances of this case, the Tribunal was right in deleting the disallowance made by the AO holding that the amendment to Section 9(1)(vi) introduced by Finance Act, 2012 with retrospective effect from 01.06.1976 is not applicable and therefore no TDS needs to be deducted? 2. Is not the finding of the Tribunal bad, especially when a non-resident co....

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.... in India, from a foreign, nonresident supplier or manufacturer. ii) The second category of cases deals with resident Indian companies that act as distributors or resellers, by purchasing computer software from foreign, nonresident suppliers or manufacturers and then reselling the same to resident Indian end-users. iii)The third category concerns cases wherein the distributor happens to be a foreign, non-resident vendor, who, after purchasing software from a foreign, nonresident seller, resells the same to resident Indian distributors or end-users. iv) The fourth category includes cases wherein computer software is affixed onto hardware and is sold as an integrated unit/equipment by foreign, non-resident suppliers to resident India....