TDS u/s 195 - payment made to Non-Resident, viz. Chemical ...

Payment to Chemical Abstract Services USA for SciFinder access not considered royalty under TDS Section 195; no withholding tax.

January 10, 2017

Case Laws Income Tax AT

TDS u/s 195 - payment made to Non-Resident, viz. Chemical Abstract Services USA, for online access to the database system "SciFinder" - not in the nature of royalty - revenue could not demonstrate as to how there was use of copyright - No TDS / withholding tax liability - AT

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TDS u/s 195 - payment made to Non-Resident, viz. Chemical ...

Payment to Chemical Abstract Services USA for SciFinder access not considered royalty under TDS Section 195; no withholding tax.

January 10, 2017

Case Laws Income Tax AT

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