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2020 (10) TMI 931 - AT - Income TaxTDS u/s 195 - Non deduction of TDS on subscription charges - demand raised u/s 201(1) and 201(1A) - as per AO payment so made by the assessee for getting the license to use data base of M/s Gartner group is in the nature of royalty - HELD THAT:- As decided in M/S. ACER INDIA PRIVATE LTD. case [2020 (10) TMI 450 - ITAT BANGALORE] 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. - Decided in favour of assessee.
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