https://www.taxtmi.com/caselaws?id=271020 The High Court upheld the ITAT's decision, ruling in favor of the Assessee. The Court held that the payments made for software purchases were not royalty but for acquiring software as a product. It emphasized the distinction between payments for using software (royalty) and purchasing software. Referring to relevant case law, the Court dismissed the Revenue's appeal, affirming that payments for software purchases by resellers do not constitute royalty, thus no TDS was required. en-us Tue, 19 Jan 2016 00:00:00 +0530 Tue, 03 May 2016 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271020 The High Court upheld the ITAT's decision, ruling in favor of the Assessee. The Court held that the payments made for software purchases were not royalty but for acquiring software as a product. It emphasized the distinction between payments for using software (royalty) and purchasing software. Referring to relevant case law, the Court dismissed the Revenue's appeal, affirming that payments for software purchases by resellers do not constitute royalty, thus no TDS was required. Case-Laws Income Tax Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271020