Dismissing the appeal of the Revenue the Court held that,revenue from software sales to Indian clients, said revenue could not be treated as royalty and subjected to Indian taxation. SLP of Revenue is dismissed. (AY. 2010-11 to 2017-18)
CIT (IT) v. Microsoft Regional Sales Pte.Ltd (2024) 298 Taxman 3 (SC) Editorial : CIT(IT) v. Microsoft Regional Sales Pte.Ltd (2024) 159 taxmann.com 278 (Delhi)(HC)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Revenue from software sales to Indian clients, said revenue could not be treated as royalty and subjected to Indian taxation-DTAA-India-USA [S.9(1)(vii), 195, art. 12, Art.136]