In this Part, read a very interesting Supreme Court decision, held that, wherein 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 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.[Engineering Analysis Centre of Excellence (P) Ltd. v. CIT, (2022) 3 SCC 321]
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Constitution of India — Art. 136 — Appeal against acquittal: Principles summarized regarding circumstances under which Supreme Court may entertain an appeal against an order of acquittal and pass order of conviction. [Rajesh Prasad v. State of Bihar, (2022) 3 SCC 471]
Income Tax Act, 1961 — S. 9(1)(vi) r/w S. 90: 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, not royalty, hence, not taxable in India. [Engineering Analysis Centre of Excellence (P) Ltd. v. CIT, (2022) 3 SCC 321]