TDS u/s 195 - assessee has purchased shrink wrap software or ...

Case Laws Income Tax

May 22, 2019

TDS u/s 195 - assessee has purchased shrink wrap software or off-shelf software, which is copyrighted article and not purchased any copyright and hence the same is not liable to deduct tax at source u/s 195 - cannot be held to be liable for non deduction of tax u/s 201(1), interest u/s 201(1A) and penalty u/s 271C

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TDS u/s 195 - assessee has purchased shrink wrap software or ...

Case Laws Income Tax

May 22, 2019

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