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Supreme Court of India

Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr.

Neutral citation
Bench R. F. Nariman, Hemant Gupta and B.R. Gavai JJ.
Decided 2 March 2021

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

14 Supreme Court benches have cited this judgment.

From the headnote

Income Tax Act, 1961: s.195 – Amount paid by resident in India to non-resident foreign software suppliers – Liability to deduct tax at source – Held: In view of the definition of royalties contained in Article 12 of the DTAAs, there is no obligation on the persons mentioned in s. 195 of the Income Tax Act to deduct tax at source, as the distribution agreements/EULAs in the facts of these cases do not create any interest or right in such distributors/end-users, which would amount to the use of or right to use any copyright – The amounts paid by resident Indian end-users/distributors to non…

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Where later benches applied it

Of those, 14 mentioned

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