Supreme Court · 2021 INSC 137 · Decided 2 March 2021
Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & ANR.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 137 · [2021] 2 S.C.R. 321
- Case number
- CIVIL APPEAL No. 8733/2018
- Decided
- 2 March 2021
- Bench
- R.F. NARIMAN, HEMANT GUPTA, BHUSHAN RAMKRISHNA GAVAI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 195, 194E, 194, 90, 9, 9(1)(vi)
Headnote
Income Tax Act, 1961: s.195 - Amount paid by resident in India to non-resident foreign software suppliers - Liability to deduct tax at source - Held: In view of the definition of royalties contained in Article 12 of the DTAAs, there is no obligation mentioned in s. 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 amounts paid by
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