TDS - granting of any license to use the software amounts to ...

Income Tax

March 8, 2016

TDS - granting of any license to use the software amounts to ‘royalty’ and the provisions of sec.9(1)(vi) are applicable - assessee is in default u/s.201(1)/201(1A) for non-deduction of TDS - AT

View Source

← Previous Next →

TDS - granting of any license to use the software amounts to ...

Income Tax

March 8, 2016

You may also like:

TDS u/s 195 - Royalty - purchase of software in the present facts does not amount to give rise to any taxable income in India as a result of which provisions of sec. 195...

When the royalty for transfer of right to use of computer software does not fall under Explanation 2 to sec. 9(1)(vi), but the same falls under Explanation 4 to sec....

TDS u/s 195 - Royalty - Assessee purchased certain software licenses from M/s.Saipem SPA, Italy, which were used by assessee for providing services to customers for...

TDS u/s 195 - Payments for software licenses fees as 'Royalty' as per Section 9(1)(vi) - Unilateral amendment by the Indian Government to the term ‘royalty’ by way of...

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...

TDS u/s 195 - As decided on payment made by GIPL to M/s. Google Ireland Ltd. for purchase of online advertisement phase for onward resale to India advertisers, in terms...

TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) - the year-end provisions made by the assessee included “Commission payable to non-residents”, which is...

Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an...

Assessee in default - Provisions of section 201(1)/201(1A) do not authorize the Department to treat the same default under two provisions.

TDS u/s 195 - the payment in question was consideration for the right to use copy right shrink-wrap software amounts to royalty within the meaning of sec. 9(1)(vi) of...

Quick Updates: