Assessee was engaged in offshore supply of standardized/shrink wrapped software and filed a ‘NIL’ return for the AY. The AO assessed the revenues from offshore supply of standardized/shrink wrapped software as income in the nature of royalty and taxing the same under the provisions of Section 9(1)(vi) of the Act. The Hon’ble DRP upheld the action of the AO. On appeal before the Hon’ble ITAT, the Hon’ble ITAT relied on the decision of Hon’ble Supreme Court in the case Engineering Analysis Centre of Excellence Pvt. Ltd. (Civil Appeal Nos. 8733-8734 of 2018) which held that amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India. Accordingly, Hon’ble ITAT deleted the entire addition made by the AO. (AY. 2013-14,  2014-15)