Case Law Details
GE Intelligent Platforms Asia Pacific Pte Ltd Vs A.C.I.T (ITAT Delhi)
ITAT held that amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Income Tax Act were not liable to deduct any TDS under section 195 of the Income Tax Act.
FULL TEXT OF THE ORDER OF ITAT DELHI
These two appeals by the assessee are preferred against the two separate orders of the Assessing Officer dated 14.12.2016 and 25.05.2017 framed u/s 143(3) r.w.s 144C(13) of the Income tax Act, 1961 [hereinafter referred to as ‘The Act’ for short] for Assessment Years 2013-14 and 2014-15 respectively.
2. Since the underlying facts in the issues are identical in both the appeals, they were heard together and are disposed of by this common order for the sake of convenience and brevity.
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