Review of the decision in in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC) to the effect wherein the Court held that payment to Non-Resident for user licence agreement for use of computer software by Non-Resident supplier to distributor and resold to resident end-user, or directly supplied to resident end-user is not royalty for use of Copyright in computer software. Review petition is dismissed on account of delay of 515 days and also on the merits. (AY.1999-2000 to 2002-03)
CIT v. GE India Technology Centre Pvt. Ltd. (2024)469 ITR 389 (SC) Editorial: Engineering Analysis Centre of Excellence Pvt Ltd v. CIT (2021) 432 ITR 471 (SC) is reaffirmed.
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Deduction of tax at source-Payment to Non-Resident-Royalty User licence agreement for use of computer software by Non-Resident supplier to distributor and resold to resident end-user, or directly supplied to resident end-user-Not royalty for use of Copyright in computer software-Not liable to deduct tax at source-Review petition is dismissed on account of delay of 515 days and also on the merits. [S. 195, Copyright Act, 1957, S. 14(a), 14(b), 30]
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