TDS u/s 195 - payment for software - the ‘royalty’ has been ...

TDS on Software Payments: Domestic Law Amendments Can't Alter 'Royalty' Definition in DTAA u/s 195.

January 20, 2017

Case Laws Income Tax AT

TDS u/s 195 - payment for software - the ‘royalty’ has been specifically defined in the treaty and amendment to the definition of such term under the Act would not have any bearing on the definition of such term in the context of DTAA. A treaty which has entered between the two sovereign nations, then one country cannot unilaterally alter its provision - AT

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TDS u/s 195 - payment for software - the ‘royalty’ has been ...

TDS on Software Payments: Domestic Law Amendments Can't Alter 'Royalty' Definition in DTAA u/s 195.

January 20, 2017

Case Laws Income Tax AT

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