Home › Income-Tax Act › CIT(IT) v. Microsoft Corporation (Ms Corp) (2023)453 ITR 746/293 Taxman 508 (SC) /)/ (2024) 298 Taxman 546 ( SC) Editorial: CIT (IT) v. Microsoft Corporation (Ms Corp) (2022) 445 ITR 6/288 Taxman 32 (Delhi)(HC), affirmed.

CIT(IT) v. Microsoft Corporation (Ms Corp) (2023)453 ITR 746/293 Taxman 508 (SC) /)/ (2024) 298 Taxman 546 ( SC) Editorial: CIT (IT) v. Microsoft Corporation (Ms Corp) (2022) 445 ITR 6/288 Taxman 32 (Delhi)(HC), affirmed.

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Transferee authorised to use licensed software-No transfer of Copyright-Amount received is not royalty-DTAA-India-USA- SLP of Revenue dismissed. [S. 90(2) Art, 12, Art, 136]

Dismissing the appeals of the Revenue  the Court held that the Tribunal was right in holding that payments for licensing of software products of the assessee in the territory of India by it were not taxable in India as royalty under section 9(1)(vi) read with article 12 of the Double Taxation Avoidance Agreement. Dismissing the SLP the Court held that  in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC)  was allowed on the issue raised in the special leave petition, it would be open to the Department to get the special leave petitions revived.(AY. 1997-98, 1999-2000)