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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

TDS u/s 195 - Disallowance u/s 40(a)(i) - assessee paid software ...

Income Tax

January 2, 2023

TDS u/s 195 - Disallowance u/s 40(a)(i) - assessee paid software charges and intranet and other IT cost - The issue whether the software supplied by Dart to the assessee is standard/off-the-shelf software or customized software needs verification in the light of observations made by the Hon’ble DRP.- AT

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