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38. As with regard to ground No.11 on account of payments made to 'Dart' alleged to be royalty, in assessee's own case for AY 2013-14, the issue has been dealt by the Bench in ITA No.7580/Del/2017, order dated 01.08.2022 and the facts before us are not in any way different from AY 2013-14. The relevant part of the order of the coordinate Bench being paras 23 to 25 are reproduced below:-

"23. We have heard the Ld. Representatives of the parties and perused the material available on record and the judicial precedents relied upon. The facts placed on record with the Ld. AO are that during AY 2013-14 the assessee made reimbursement on account of various expenses inter alia including software charges incurred by the group companies on behalf of the assessee on cost to cost basis without any mark-up. The impugned disallowance of Rs. 46,29,269/- under section 40(a)(i) pertain to software charges of Rs. 13,62,384/- and intranet and IT related charges Rs. 26,66,885/- paid to Dart Industries Inc. USA under an agreement with vendors like JD Edwards, Microsoft Inc. for the purchase of standard software to be used by Tupperware group entities across the globe. The cost of purchase of such software has been allocated amongst various group entities based on allocation key of number of licenses used in each group entity. The said allocation was made at cost and no mark-up was charged. All the group entities including the assessee had reimbursed their share of cost to Dart. The copy of the invoices placed by the vendors on Dart (on sample basis) and allocation key was placed on record before the Ld. AO. Explaining the nature of the software the assessee explained that JD Edwards is an accounting package which offers a holistic enterprise solution, helping organisations manage their business processors, including financials, sales, expenses, etc. 23.1 As against the explanation offered by the assessee that the software supplied to it is a standard/off-the-shelf software, the allegation of the Ld. AO/DRP is that JD Edwards is an ERP software which needs high level of customization before it can be used by any enterprise and hence it must have been customized for the assessee as well by Dart. Therefore, the Revenue has contended that the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence P. Ltd. (supra) cited and relied upon by the assessee is not applicable to the facts of the present case which case applies to the payments made for standard/off-the-shelf software and not customized software as in the case of the assessee. 23.2 The issue whether the amounts paid by resident Indian end users / distributors to non-resident computer software manufacturer / supplier as consideration for the resale/use of the computer software through end users license agreements (EULAs) /distribution agreements is the payment of royalty for the use of copyright in the computer software now stands settled by the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence P. Ltd. (supra) wherein the Hon'ble Supreme Court has held that such payments are not royalty payment and the same does not give rise to any income taxable in India, as a result of which such payments are not liable to tax deduction at source under the provisions of section 195 of the Act. The decision (supra) of the Hon'ble Supreme Court will apply to the case of the assessee provided the consideration paid by the assessee is towards purchase of standard/off-the-shelf software from Dart.
24. The issue whether the software supplied by Dart to the assessee is standard/off-the-shelf software or customized software needs verification in the light of observations made by the Hon'ble DRP. We, therefore, deem it fit to restore this issue to the file of the Ld. AO for verification. Needless to say, the assessee will be given adequate opportunity of hearing before the Ld. AO. If, on verification it is found that the software supplied by Dart is standard software without any customization being done by Dart, the Ld. AO shall reconsider this issue in light of the decision of the Hon'ble Supreme Court in Engineering Analysis Centre of Excellence P. Ltd. (supra) and modify the assessment accordingly.