TDS - Distribution of software product - payment made by the ...
Payments to Nonresident Companies for Software Distribution Deemed Royalty Under DTAA Article 12; TDS Deduction Required.
April 24, 2013
Case Laws Income Tax AT
TDS - Distribution of software product - payment made by the assessee to nonresident companies would amount to royalty within the meaning of Article 12 of the DTAA - TDS liable to be deducted - AT
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