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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

TDS liability u/s 195 - consideration paid by the assessee for ...

Case Laws     Income Tax

July 25, 2015

TDS liability u/s 195 - consideration paid by the assessee for purchasing of embedded software was to be treated as consideration for supply of goods and therefore, the same was taxable as business income and not as royalty - not subject to withholding tax u/s 195 - AT

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