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2021 (3) TMI 1408 - AT - Income TaxWithholding obligation u/s 195 from payments made on account of software - whether learned CIT(A) was justified in holding that “no tax is deductible on the payment/credit made by the appellant to SDL for software”? - HELD THAT:- The issue is, however, no longer res integra. In the recent case of Engineering Analysis Centre of Excellence Pvt Ltd [2021 (3) TMI 138 - SUPREME COURT] Hon’ble Supreme Court has finally resolved this issue in favour of the assessee and held that the assessee does not have any tax withholding obligation under section 195 from payments made on account of software. We uphold the conclusions arrived at by the learned CIT(A) and decline to interfere in the matter.
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