TDS u/s 195 - purchase of copyrighted software - the software is ...

Company's Software Purchase Exempt from TDS Deduction u/s 195; Not Considered a Payment Requiring Withholding.

January 14, 2017

Case Laws Income Tax AT

TDS u/s 195 - purchase of copyrighted software - the software is for assisting the assessee in rendering its services of software development and testing services to its group companies. Thus, these softwares are, in a way, the tools used the assessee - No TDS liability - AT

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TDS u/s 195 - purchase of copyrighted software - the software is ...

Company's Software Purchase Exempt from TDS Deduction u/s 195; Not Considered a Payment Requiring Withholding.

January 14, 2017

Case Laws Income Tax AT

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