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2016 (5) TMI 808 - ITAT HYDERABADPurchase of software - royalty payment - Held that:- As the assessee buys software from its “AE” and only facilitates the installation of these software in the premises of the customers will not be treated as “royalty”. Hence, these transactions can only be treated as ‘purchase of software’. - Decided in favour of assessee TDS u/s 195 - Disallowance towards payment made towards fees for annual maintenance services - TDS liability - Held that:- The assessee has made the payment of AMS fees in the following AY and TDS was made accordingly. Hence, we direct the AO to verify the same and, if found proper, it may be allowed. Needless to say that assessee may be given proper opportunity of being heard
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