9911796707
TMI BlogTDS u/s 195 - payments by resident Indian end-user to non-resident computer software...TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12 of India-UK Tax Treaty. As per AO, tax required to be withheld as payments chargeable u/s.9(1)(vi) r.w.s. 195 read with DTAA Articles. Assessee stated payment for use of standard software, without obtaining rights for creation, modification or adaptation. HELD: Based on royalties definition in DTAA Article-13, payments not royalties. EULAs do not create interest/right in distributors/end-users amounting to use of or right to use copyright. No obligation u/s 195 to deduct TDS. Provisions of s.9(1)(vi) and explanations, not more beneficial than DTAA, not applicable. Amounts p..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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