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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Deduction of tax at source u/s. 195 - it is proved that assessee ...


Software Trader Not Required to Deduct Tax at Source u/s 195; Payment Not Considered 'Royalty'.

June 8, 2015

Case Laws     Income Tax     AT

Deduction of tax at source u/s. 195 - it is proved that assessee is merely a trader of software products of the foreign company - payment made is not in the nature of 'royalty'. - AT

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