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| The Tax Publishers2019 TaxPub(DT) 2502 (Pune-Trib) INCOME TAX ACT, 1961
Section 195
Assessee had made payments for use of copyrighted article and had not received copyright of software and hence, payments could not be taxed as royalty under section 9(1)(vi) and, therefore, liability to withhold tax did not arise.
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Tax deduction at source - Under section 195 - Payment made to non-resident towards use of software -
Assessee-company made payments to non-resident for use of software AO treated the same as royalty and accordingly disallowed deduction for want of TDS under section 195. Held: Assessee had made payments for use of copyrighted article and had not received copyright of software and hence, payments could not be taxed as royalty under section 9(1)(vi) and, therefore, liability to withhold tax did not arise.
Applied:John Deere India (P) Ltd. v. DDIT (International Taxation) ITA Nos. 905 to 908/PUN/2015.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2007-08
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