TMI BlogTDS u/s 195 - royalty - purchase of software - copyrighted articles - payments made by it to various...TDS u/s 195 - royalty - purchase of software - copyrighted articles - payments made by it to various suppliers of six countries did not amount to royalty within the definition of Article 12/13(3) of the DTAA and it was not obliged to deduct tax at source - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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