2023 (2) TMI 1167 - SCH - Income Tax

TDS u/s 195 - Royalty - amounts paid by the concerned persons resident in India to non-resident foreign software suppliers - Whether constitutes as taxable income deemed to accrue in India u/s 9(1)(vi) or not? - income deemed to accrue or arise in India - HELD THAT - List these petitions along with Review Petition 2022 (1) TMI 1388 - SC ORDER .