Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Royalty - payments received on sale and marketing of software license to the customers - assessee was under obligation to deduct tax at source under section 195 of the Act form the amount paid to foreign software suppliers - AT
Royalty - payments received on sale and marketing of software license to the customers - assessee was under obligation to deduct tax at source under section 195 of the Act form the amount paid to foreign software suppliers - AT
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