{"id":2126,"date":"2025-08-24T20:40:58","date_gmt":"2025-08-24T20:40:58","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2126"},"modified":"2025-08-24T20:41:00","modified_gmt":"2025-08-24T20:41:00","slug":"income-tax-hc-delhi-judgement-dated-12-08-2025-consideration-for-use-of-computer-software-through-eulas-distribution-agreement-is-not-royalty","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/24\/income-tax-hc-delhi-judgement-dated-12-08-2025-consideration-for-use-of-computer-software-through-eulas-distribution-agreement-is-not-royalty\/","title":{"rendered":"Income Tax HC Delhi Judgement Dated 12\/08\/2025 &#8211; Consideration for use of computer software through EULAs\/ distribution agreement is not Royalty"},"content":{"rendered":"\n<p><em>Case of CIT International Taxation vs Xiacom (NZ) Ltd, HC Delhi Judgement Dated 12<sup>th<\/sup>\u00a0August 2025.<\/em>\u00a0HC held that consideration for the resale\/use of computer software through EULAs (End User Licence Agreement) \/distribution agreement is not Royalty for the use of copyright of the computer software and hence doesn\u2019t give rise to any taxable income in India. Hence, TDS under section 195 not deductible.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1CJRl7bg7KIp0VD9FB_BzHgv6z7LwJuq8\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 12\/08\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of CIT International Taxation vs Xiacom (NZ) Ltd, HC Delhi Judgement Dated 12th\u00a0August 2025.\u00a0HC held that consideration for the [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-2126","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax HC Delhi Judgement Dated 12\/08\/2025 - Consideration for use of computer software through EULAs\/ distribution agreement is not Royalty - Bhatia Bhola &amp; 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