https://www.taxtmi.com/caselaws?id=270385 The Tribunal ruled in favor of the assessee, holding that payments for software licenses, Sodexo Coupons provided to employees, and bandwidth charges were not subject to TDS provisions under the Income Tax Act. The Tribunal emphasized that the software licenses did not constitute 'Royalty,' Sodexo Coupons were not subject to TDS, and bandwidth charges were not categorized as 'technical services.' Consequently, the Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals on all issues. en-us Fri, 13 Nov 2015 00:00:00 +0530 Fri, 01 Jan 2016 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270385 The Tribunal ruled in favor of the assessee, holding that payments for software licenses, Sodexo Coupons provided to employees, and bandwidth charges were not subject to TDS provisions under the Income Tax Act. The Tribunal emphasized that the software licenses did not constitute 'Royalty,' Sodexo Coupons were not subject to TDS, and bandwidth charges were not categorized as 'technical services.' Consequently, the Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals on all issues. Case-Laws Income Tax Fri, 13 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270385