Delhi High Court - Orders
The Commissioner Of Income Tax - ... vs Adobe Systems Software Ireland Limited on 21 July, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~19
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1339/2018
THE COMMISSIONER OF INCOME
TAX - INTERNATIONAL TAXATION -1 ..... Appellant
Through : Mr. Sunil Agarwal, Senior Standing
Counsel along with Mr.Tushar Gupta,
Junior Standing Counsel and
Mr.Utkarsh Tiwari, Advocate.
versus
ADOBE SYSTEMS SOFTWARE
IRELAND LIMITED ..... Respondent
Through : Mr. Visal Kalra and Mr.S.S.Tomar,
Advocates.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 21.07.2022 Learned counsel for the appellant fairly states that the issue involved in the present appeal is covered by the recent decision of the Supreme Court in Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax & Anr., (2021) SCC Online SC 159 wherein it has been held as under:-
"173. Our answer to the question posed before us, is that the 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 Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:22.07.2022 17:28:43 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, as a result of which the persons referred to in section 195 of the Income Tax Act were not liable to deduct any TDS under section 195 of the Income Tax Act. The answer to this question will apply to all four categories of cases enumerated by us in paragraph 4 of this judgment."
In view of the aforesaid, no substantial question of law arises in the present appeal and the same is dismissed.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 21, 2022 j Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:22.07.2022 17:28:43