No TDS on amount paid by resident to non-resident for resale of computer software through EULA agreements

Igroup Infotech India Pvt Ltd Vs ACIT (ITAT Delhi) ITAT Delhi held that amounts paid by resident Indian to non­resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty and hence not taxable in India. Hence, TDS u/s. 195 not deductible. Facts- The present issue relates to the treatment of products, namely, turnitin and Ithenticate which are software solutions and not journals as mentioned in Form No. 15CA filed and claimed by the assessee. AO was of the opinion that as p...