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2020 (10) TMI 450 - AT - Income TaxTDS u/s 195 - payment made for purchase of licensed software - Demand raised u/s 201(1) and interest charged u/s 201(1A) - HELD THAT:- Assessee was under bonafide belief that there was no required to deduct tax at source from the payments made for purchase of software, since there were certain decisions holding so. We hold that the assessee cannot be treated as an assessee in default in respect of payments made for purchase of licensed software prior to 15.10.2011, being the date of pronouncement of the decision in the case of Samsung Electronics Co. Ltd. [2009 (9) TMI 526 - KARNATAKA HIGH COURT]. Accordingly, the demand raised in the hands of the assessee u/s 201(1) and 201(1A) for assessment years 2009-10 to 2011-12 could not be sustained and the demands raised in respect of payments made prior to 15.10.2011 in assessment year 2012-13 could also not be sustained. Direct the AO to delete the demands raised u/s 201(1) and 201(1A) - Decided in favour of assessee.
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