TDS u/s 194J - Royalty - buying and selling software - ...

High Court Rules Software Sales Aren't 'Royalty' Under Income Tax Act; No TDS Required Per Section 194J.

January 23, 2017

Case Laws Income Tax HC

TDS u/s 194J - Royalty - buying and selling software - provisions of section 9[1][vi] dealing with and defining 'Royalty' cannot be made applicable to a situation of outright purchase and sale of a product - HC

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TDS u/s 194J - Royalty - buying and selling software - ...

High Court Rules Software Sales Aren't 'Royalty' Under Income Tax Act; No TDS Required Per Section 194J.

January 23, 2017

Case Laws Income Tax HC

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