withholding tax on import of licence, Income Tax

[Harish uniyal]

  Is withhplding Tax is applicable in regards to the import of Software licence in India from Shangai .

Posts / Replies

[CA. Surender Gupta]

The answer is Yes. Please ssee:

2012 (9) TMI 752 - ITAT, BANGALORE

M/s. Mercury Interactive Sales & Service India Pvt. Ltd., Versus The Deputy Director of Income Tax (International Taxation), 1(1), Bangalore.

and 

2012 (12) TMI 776 - ITAT, BANGALORE

M/s. Puma Sports India Private Ltd. Versus The Income Tax Office