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2017 (5) TMI 1272 - AT - Income TaxTDS u/s 195 - Remittances of Purchase of software not taxable in India - whether the amount paid was royalty payment u/s 9(1)(vi) and Article 12(3) of the Tax Treaty with Singapore requiring the assessee to deduct tax at source at the rate of 15%? - Held that:- The payment was not royalty and hence assessee was not liable to deduct tax at source.
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