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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

TDS u/s 195 - payment made for purchase of licensed software - ...


Payments for licensed software before October 15, 2011, not in default under TDS Section 195 per Samsung ruling.

October 12, 2020

Case Laws     Income Tax     AT

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 licensed software prior to 15.10.2011, being the date of pronouncement of the decision in the case of Samsung Electronics Co. Ltd. - AT

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