High Court reversing the judgement of Tribunal in Wipro Ltd. v. ITO (2005) 278 ITR 57(AT) (Bang.)(Trib.), held that payments to foreign publishing house for subscription to web-based foreign publishing house constitute royalty from which tax is deductible at source. On appeal the Court held that the parties having conceded that the facts, as found by the Appellate Tribunal and the authorities, had not been analysed by the High Court, the judgment of the High Court was to be set aside with an order of remand to the High Court to re-examine the issue and the question of law, and liberty to the parties to raise all pleas and contentions, in accordance with law. If any order was passed on the review petition in the case of Engineering Analysis Centre of Excellence Private Ltd. v. CIT (2021) 432 ITR 471 (SC) it would be open to the parties to rely upon that order.(AY.1999-2000 to 2002-03)
Infosys Technologies Ltd. v. CIT (2022)447 ITR 666 /220 DTR 41 / 329 CTR 688/ 289 Taxman 296(SC) Wipro Ltd. v. CIT (2022) 447 ITR 666// 220 DTR 41 (SC) Editorial : Decision in CIT v. Wipro Ltd (2013) 355 ITR 284 (Karn)(HC) set aside.
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Payment of subscription for online journal-Matter remanded to High Court to consider facts-DTAA-India-USA. [S. 195, 201(1), (1A), Art. 12]