https://www.taxtmi.com/caselaws?id=202789 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal regarding tax withholding demand for software purchase. The Tribunal ruled in favor of the assessee, stating that payment for off-the-shelf software packages did not attract tax liability in India. It emphasized the distinction between a copyright article and copyright itself, asserting that payment for a copyright article does not constitute royalty. The Tribunal held that tax withholding liability under section 195 cannot arise unless the remitted amount is taxable in India, in line with a recent Supreme Court decision. en-us Fri, 29 Oct 2010 00:00:00 +0530 Fri, 20 Jan 2012 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202789 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal regarding tax withholding demand for software purchase. The Tribunal ruled in favor of the assessee, stating that payment for off-the-shelf software packages did not attract tax liability in India. It emphasized the distinction between a copyright article and copyright itself, asserting that payment for a copyright article does not constitute royalty. The Tribunal held that tax withholding liability under section 195 cannot arise unless the remitted amount is taxable in India, in line with a recent Supreme Court decision. Case-Laws Income Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202789