Disallowance u/s 40(a)(i) - non deduction of TDS - purchase of ...

Non-deduction of TDS on software in CDs not treated as royalty; considered tangible property u/s 40(a)(i).

October 3, 2017

Case Laws Income Tax AT

Disallowance u/s 40(a)(i) - non deduction of TDS - purchase of software - when software is incorporated in a CD it becomes a tangible property and the payment made for acquiring the same is not a payment by way of royalty.

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Disallowance u/s 40(a)(i) - non deduction of TDS - purchase of ...

Non-deduction of TDS on software in CDs not treated as royalty; considered tangible property u/s 40(a)(i).

October 3, 2017

Case Laws Income Tax AT

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