https://www.taxtmi.com/caselaws?id=215466 The court held in favor of the revenue in all issues raised. It determined that the assessee was liable to deduct TDS for software purchase payments, which were considered as Royalty under relevant tax laws and treaties. The court also ruled that the payment for software purchase could be treated as Royalty, not solely the right to use copyright, based on amendments to the tax laws. Additionally, the court decided that foreign parties were chargeable to tax, and the assessee was required to deduct tax, ultimately allowing the revenue's appeal and setting aside the Tribunal's order. en-us Wed, 06 Jun 2012 00:00:00 +0530 Mon, 06 Aug 2012 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215466 The court held in favor of the revenue in all issues raised. It determined that the assessee was liable to deduct TDS for software purchase payments, which were considered as Royalty under relevant tax laws and treaties. The court also ruled that the payment for software purchase could be treated as Royalty, not solely the right to use copyright, based on amendments to the tax laws. Additionally, the court decided that foreign parties were chargeable to tax, and the assessee was required to deduct tax, ultimately allowing the revenue's appeal and setting aside the Tribunal's order. Case-Laws Income Tax Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215466