THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

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ITA 2398/AHD/2014Status: DisposedITAT Ahmedabad12 July 2024AY 2013-14Bench: MS. SUCHITRA KAMBLE (Judicial Member)16 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that payments for the use of standard off-the-shelf software under End User License Agreements (EULAs) do not constitute royalty under the India-UK DTAA. Consequently, there was no obligation to deduct TDS under Section 195.

What were the facts?

The assessee made remittances to a foreign company for software licenses. The Assessing Officer (AO) treated these payments as royalty and held that Tax Deducted at Source (TDS) under Section 195 was not deducted. The assessee contended that the payments were for standard off-the-shelf software and not royalty under the India-UK DTAA.

What were the issues?

Whether payments for standard off-the-shelf software constitute royalty under the India-UK DTAA, and if TDS was deductible under Section 195.

Which sections of the Income-tax Act were involved?

Section 195,Section 9(1)(vi),Section 90(2)

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Income Tax Appellate Tribunal, “ D ” BENCH, AHMEDABAD

Before: MS. SUCHITRA KAMBLE & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER

For Appellant: Shri Dinal Shah, AR
Hearing: 04/07/2024Pronounced: 12/07/2024

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त ( अपील ) / The CIT(A)-Gandhinagar, Ahmedabad 5. �वभागीय ��त�न�ध , आयकर अपील�य अ�धकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड� फाईल /Guard file.

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