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2005 (2) TMI 438 - AT - Income Tax
Extract:
.......remittance made by the appellant for purchase of software is not an income in India, hence, no tax is to be deducted in India under section 195 of the Income-tax Act, 1961. Since we have decided the issue on merit, therefore, we are not going into the technical objections raised on behalf of the assessee. 21. In the result, the appeals are allowed.