Software Purchase from Nonresidents Not a Royalty; No Withholding Tax or Disallowance u/ss 40(a)(i) and 195.

TDS u/s 195 - assessee purchased software from two nonresidents companies - Purchase of software is not in the nature of Royalty and no disallowance u/s.40(a)(i) of the Act is warranted. - AT .....

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