TMI BlogTDS u/s 195 - whether the payments made for acquiring the shrink-wrap Software amounts to royalty u/s...TDS u/s 195 - whether the payments made for acquiring the shrink-wrap Software amounts to royalty u/s 9(1)(vi) and also Indo-Ireland DTAA and, therefore, tax at source required to be deducted as per the provision of sec. 195? - Held Yes - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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