TaxTMI 
TaxTMI 
2025 (8) TMI 918
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....99/2025 3. The challenge in this appeal filed under Section 260A of the Income Tax Act, 1961 (the Act) is to an order passed by the Income Tax Appellate Tribunal (ITAT) dated 17.02.2022, whereby the ITAT has dismissed the appeal filed by the Revenue by stating in paragraph 11 onwards as under: "11. We find that impugned quarrel has now been well settled by the judgment of the Hon'ble Supreme court in the case of Engineering Analysis Centre of Excellence Private Limited 432 ITR 471 wherein the Hon'ble Supreme Court has also considered the Judgment of Hon'ble Delhi High Court. The relevant finding of the Hon'ble Supreme Court read as under :- 168. Given the definition of royalties contained in Article 12 of the DTAAs ment....
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....s set aside. The appeals from the impugned judgments of the High Court of Delhi are dismissed. 12. Respectfully following the decision of the Hon'ble Supreme Court (supra.) we decline to interfere with the findings of the CIT(A) . 13, Ground No.1,2 and 3 are allowed and ground No.4 becomes infructuous. 14. In the result, the appeal filed by the Revenue is dismissed. 15. Decision announced in the open court in the presence of both representatives on 17.02.2022." 4. Some of the facts to be noted for the purpose of this order are: the appeal pertains to Assessment Year (AY) 2010-11. The assessee respondent company is involved in designing and providing fully tailored, off the shelf wireless broadband ....
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....ferred by the appellant is neither the copyright in the software nor the use of the copyright in the software, but what is transferred is the right to use the copyrighted material or article which is clearly distinct from the rights in a copyright. The right that is transferred is not a right to use the copyright but is only limited to the right to use the copyrighted material and the same does not give rise to any royalty income. 2.4 The effect of the amendments brought about by the Finance Act of 2012 with retrospective effect has also been examined by the Hon'ble High Court of Delhi, a jurisdictional High Court, in the case of Nokia Networks (Supra) and it has been held again in unequivocal terms that the amendments cannot be re....
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....oner of Income-tax & Another : Neutral Citation : 2021 INSC 137 wherein the Supreme Court has given the following findings: "168. Given the definition of royalties contained in Article 12 of the DTAAs mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the Income Tax Act to deduct tax at source, as the distribution agreements/EULAs in the facts of these cases do not create any interest or right in such distributors/end-users, which would amount to the use of or right to use any copyright. The provisions contained in the Income Tax Act (section 9(1)(vi), along with explanations 2 and 4 thereof), which deal with royalty, not being more beneficial to the assess....