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

Case Laws Income Tax

November 21, 2020

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 ...

Case Laws Income Tax

November 21, 2020

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