TDS u/s 195 - addition u/s 40(a)(i) - computer maintenance ...

TDS and Section 40(a)(i) Not Applicable: Computer Maintenance Expenses Classified as Service, Not Royalty, in India-Singapore Deal.

November 21, 2020

Case Laws Income Tax AT

TDS u/s 195 - addition u/s 40(a)(i) - computer maintenance expenses - Royalty - The Singapore entity buys various licenses from third party manufacturers and in turn sells the same to the Indian assessee. The Singapore entity is not the owner of any copyright. This is a clear case of providing services by the Singapore entity to the assessee company. Hence, the same cannot fall within the ambit of royalty. - AT

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TDS u/s 195 - addition u/s 40(a)(i) - computer maintenance ...

TDS and Section 40(a)(i) Not Applicable: Computer Maintenance Expenses Classified as Service, Not Royalty, in India-Singapore Deal.

November 21, 2020

Case Laws Income Tax AT

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