2023 (3) TMI 1468

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..... ance of certificate u/s 197 at nil rate - concerned authority issued the impugned certificate stipulating withholding tax at the rate of 9.99% - Petitioner says that in this arrangement, there is no transfer of right in the copyright of the software programmes and therefore the payment made to the petitioner was not exigible to withholding tax - HELD THAT:- In case instructions are received to res .....

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..... Act ] and the order dated 13.01.2023 which is appended on page 43 of the case file. 3. The petitioner had filed this application for deduction of lower withholding tax on 25.01.2023. 4. The petitioner is the recipient of the income in issue. 5. The petitioner has sought issuance of certificate under Section 197 at nil rate. 6. The concerned authority, however, has issued the impugned certificate d .....

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..... hese licences from the group entities. 11. Mr Gulati says that in this arrangement, there is no transfer of right in the copyright of the software programmes and therefore the payment made to the petitioner was not exigible to withholding tax. 12. In support of his submission, Mr Gulati seeks to place reliance on the judgment of Supreme Court in Engineering Analysis Centre of Excellence Private Li .....

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