https://www.taxtmi.com/caselaws?id=219761 The Tribunal upheld the classification of payments for software as royalty under section 9(1)(vi) of the Income-tax Act, 1961. The assessee was deemed "assessee in default" for not deducting tax at source under section 201(1). Relying on judicial precedents, including the Karnataka High Court's judgment, the Tribunal dismissed the appeals, affirming the decisions of the CIT(A) and the Assessing Officer. en-us Thu, 24 May 2012 00:00:00 +0530 Tue, 30 Aug 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219761 The Tribunal upheld the classification of payments for software as royalty under section 9(1)(vi) of the Income-tax Act, 1961. The assessee was deemed "assessee in default" for not deducting tax at source under section 201(1). Relying on judicial precedents, including the Karnataka High Court's judgment, the Tribunal dismissed the appeals, affirming the decisions of the CIT(A) and the Assessing Officer. Case-Laws Income Tax Thu, 24 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219761