{"id":691,"date":"2021-03-03T04:21:24","date_gmt":"2021-03-03T04:21:24","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=691"},"modified":"2021-03-03T05:02:54","modified_gmt":"2021-03-03T05:02:54","slug":"supreme-court-judgement-on-tax-liability-with-respect-to-royalty-for-use-of-copyright-in-computer-software","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/supreme-court-judgement-on-tax-liability-with-respect-to-royalty-for-use-of-copyright-in-computer-software\/","title":{"rendered":"Supreme Court Judgement on Tax liability with respect to Royalty for use of copyright in Computer software"},"content":{"rendered":"\n<p>ITEM NO.1501 &#8211; Court 3 (Video Conferencing) &#8211; SECTION IV-A<br>S U P R E M E C O U R T O F I N D I A<br>RECORD OF PROCEEDINGS<br>Civil Appeal No(s). 8733-8734\/2018<br>ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED Appellant(s) VERSUS THE COMMISSIONER OF INCOME TAX &amp; ANR. Respondent(s)<br>[ HEARD BY : HON&#8217;BLE ROHINTON FALI NARIMAN, HON&#8217;BLE HEMANT GUPTA AND HON&#8217;BLE B.R. GAVAI,JJ.]<br><\/p>\n\n\n\n<p><strong>Judgement<\/strong> &#8211; <\/p>\n\n\n\n<p>The 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.<\/p>\n\n\n\n<p>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&#8230;<\/p>\n\n\n\n<p><strong>To Read full judgement click the link given below:<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.dropbox.com\/s\/e0rs0zqdyz7mo19\/SC_Judgement_02-Mar-2021.pdf?dl=0\">https:\/\/www.dropbox.com\/s\/e0rs0zqdyz7mo19\/SC_Judgement_02-Mar-2021.pdf?dl=0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITEM NO.1501 &#8211; Court 3 (Video Conferencing) &#8211; SECTION IV-AS U P R E M E C O U R T O F I N D I ARECORD OF PROCEEDINGSCivil Appeal No(s). 8733-8734\/2018ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED Appellant(s) VERSUS THE COMMISSIONER OF INCOME TAX &amp; ANR. Respondent(s)[ HEARD BY : HON&#8217;BLE ROHINTON FALI [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":695,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,72],"tags":[],"class_list":["post-691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-case-laws","category-supreme-court"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=691"}],"version-history":[{"count":2,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/691\/revisions"}],"predecessor-version":[{"id":697,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/691\/revisions\/697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/695"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}