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). SLP of Revenue is dismissed. (AY. 2014-15)
CIT(IT) v. Symantec Asia Pacific Pte. Ltd. (2023) 456 ITR 356 / 294 Taxman 340 (SC) Editorial : CIT (IT) v. Symantec Asia Pacific Pte. Ltd (2023) 153 taxmann.com 26 (Delhi) (HC)
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Royalty-Computer software-Maintenance and support services-Not payment of royalty for use of copyright in computer software-Not taxable in India-SLP of Revenue dismissed-DTAA-India-Singapore. [S. 9(1)(i), 9(1)(vi), 195, Art. 12]