Payments made for import of software for imparting of information concerning technical industrial commercial or scientific knowledge, experience or skill as per clause (iv) of Explanation 2 to section 9(1) (vi) of the Act. Liable to deduct tax at source. Followed CIT(IT) v. Samsung Electronics Co. Ltd. (2011) 345 ITR 494 (Karn.)(HC)
Infineon Technologies (P) Ltd. v. Dy.CIT (2019) 112 taxmann.com 401 / 269 Taxman 53 (Karn.)(HC) Editorial: SLP is granted to the assessee Infineon Technologies (P) Ltd v. Dy. CIT (2020) 269 Taxman 52 (SC)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty Payments made for import of software for imparting of information concerning technical industrial commercial or scientific knowledge etc-Assessable as royalty-Liable to deduct tax at source. [S. 9(1)(vii), 195]