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2003 (10) TMI 250 - AT - Income Tax
Extract:
.......to deduct tax at source in respect of these disputed payments. The assessee is under no obligation to deduct tax at source under section 195 of the Act in respect of the sums paid for acquiring software. Therefore, the orders of the ITO (TDS) under section 201 and 201(1A) of the Act are therefore vacated. 11. In the result, the appeals are allowed.