2025 (4) TMI 2066

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....15-16 and order of the ld. CIT(A) - 4, New Delhi dated 29.11.2024 for A.Y 2017-18 respectively. Cross objection has been filed by the assessee for A.Y 2015-16. 2. Since the underlying facts are common in both the appeals of the Revenue and pertain to same assessee, they were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. Briefly stated, the quarrel in both the appeals of the Revenue and cross objections by the assessee is in respect of treatment of products, namely turnitin and ithenticate being software solutions and not journals as mentioned in Form No. 15CA filed and claimed by the assessee. 4. The Assessing Officer was of the opinion that as per the provisions of section 9(1)....

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....rdinate bench in assessee's own case for A.Y 2016-17. 9. The ld. DR fairly conceded to the above submission of the assessee. 10. We have heard the rival submissions and have perused the relevant material on record. We find that the co-ordinate bench in assessee's own case for A.Y 2016-17 had an occasion to deal with similar issue wherein the issue was decided in favour of the assessee and against the Revenue in ITA No. 1293/DEL/2020 for A.Y 2016-17. The relevant finding of the Tribunal read as under: "10. We have carefully considered the orders of the authorities below. It is a fact that the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence [supra] has settled the dispute in favour of the asse....

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....alties 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 assessees, have no application in the facts of these cases. 169. Our answer to the question posed before us, is that the amounts paid by resident Indian end-users/....