High Court Rules Software Sales Aren't 'Royalty' Under Income Tax Act; No TDS Required Per Section 194J.

TDS u/s 194J - Royalty - buying and selling software - provisions of section 9[1][vi] dealing with and defining 'Royalty' cannot be made applicable to a situation of outright purchase and sale of a product - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X