TDS required to be deducted or not – Royalty or not - payments ...
Non-resident companies selling standard software for resale in India exempt from TDS; payments not classified as royalties.
October 18, 2014
Case Laws Income Tax AT
TDS required to be deducted or not – Royalty or not - payments made to non-resident companies for supply of standard software products, which in turn, are to be sold in India - NO TDS required - AT
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