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1. TDS u/s 195 - payment made for purchase of licensed software - the assessee cannot be treated as an assessee in default in respect of payments made for purchase of...

2. TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12...

3. TDS u/s 195 - payments made to non-resident - The amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as...

4. TDS u/s 195 - Withholding Tax - Purchases for copyrighted articles - Royalty - The amounts paid by resident Indian end-users/distributors to non-resident computer...

5. Royalty income payments made by the assessee for obtaining computer software were not liable to be taxed in India as royalty u/s 9(1)(6). The amounts paid by resident...

6. TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

7. TDS u/s 195 - remittances made to CGTM, France - FTS - there was no question of deduction of TDS on the payment made to CGTM, France for the service rendered by them to...

8. TDS u/s 195 - Royalty - the amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as consideration for the...

9. TDS u/s 195 - payment towards software purchase - the purchase agreement payment made to acquire the software license does not fit into the definition of royalty and...

10. Payments made by the respondent for obtaining computer software were not liable to be taxed in India as royalties u/s 9(1)(vi) of the Income Tax Act, 1961. Following...

11. TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is...

12. TDS u/s 195 - import of software or supply of software - payment made by the assessee to non-resident companies would amount to royalty, liable to TDS - AT

13. TDS / Withholding tax u/s 195 - amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for...

14. TDS u/s 195 - amount paid are either annual maintenance charges or for the use of software or for software maintenance or the payments were made for antivirus software,...

15. TDS u/s 195 - Interest u/s 201(1A) - Purchase of property from non-resident - On behalf of NRI, the Payment made to GPA Holder / bank - Payments made to both the parties...