Royalty - Existence of Permanent Establishment in India - TDS ...

Assessee not required to deduct TDS on software purchases pre-explanation 4 of Section 9(1)(vi) Income Tax Act.

June 2, 2016

Case Laws Income Tax AT

Royalty - Existence of Permanent Establishment in India - TDS liability - software purchase - assessee during the relevant period prior to the insertion of explanation 4 to section 9(1)(vi) of the I.T. Act, was not liable to deduct TDS - AT

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Royalty - Existence of Permanent Establishment in India - TDS ...

Assessee not required to deduct TDS on software purchases pre-explanation 4 of Section 9(1)(vi) Income Tax Act.

June 2, 2016

Case Laws Income Tax AT

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