https://www.taxtmi.com/highlights?id=24077 The payments received by the applicant from the distributor for sale of the software product are in the nature of royalty both within the meaning of section 9(1)(vi) of the IT Act and within the meaning of Article 12 of the DTAA - TDS required to be deducted u/s 195 - AAR en-us Wed, 05 Aug 2015 08:32:20 +0530 Wed, 05 Aug 2015 08:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24077 The payments received by the applicant from the distributor for sale of the software product are in the nature of royalty both within the meaning of section 9(1)(vi) of the IT Act and within the meaning of Article 12 of the DTAA - TDS required to be deducted u/s 195 - AAR Highlights Income Tax Wed, 05 Aug 2015 08:32:20 +0530 https://www.taxtmi.com/highlights?id=24077