Held that the amount received by assessee, a Singaporean company, from Indian end-user/distributors/resellers as consideration for sale/resale of computer software, maintenance and support services was not payment of royalty for use of copyright in computer software, and same did not give rise to any income taxable in India. Followed, Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT (2021) 432 ITR 471/ 281 Taxman 19 (SC). (AY. 2014-15)
CIT (IT) v. Symantec Asia Pacific Pte. Ltd. (2023) 153 taxmann.com 26 (Delhi) (HC) Editorial : SLP of revenue dismissed, CIT (IT) v. Symantec Asia Pacific Pte. Ltd (2023) 294 Taxman 340 (SC)
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Computer software-Maintenance and support services-Not payment of royalty for use of copyright in computer software-Not taxable in India-DTAA-India-Singapore. [S. 9(1)(i), 195, Art. 12]