TDS u/s 195 - Royalty - Assessee purchased certain software ...

Case Laws Income Tax

December 29, 2019

TDS u/s 195 - Royalty - Assessee purchased certain software licenses from M/s.Saipem SPA, Italy, which were used by assessee for providing services to customers for various support functions in accounting, reporting, etc.- payments towards grant of license/software are taxable as Royalty both under DTAA as well under provisions of Section 9(1)(vi)

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TDS u/s 195 - Royalty - Assessee purchased certain software ...

Case Laws Income Tax

December 29, 2019

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