Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Deduction of tax at source u/s. 195 - it is proved that assessee is merely a trader of software products of the foreign company - payment made is not in the nature of 'royalty'. - AT