Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2017 (5) TMI 1272 - ITAT MUMBAI
TDS 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.