https://www.taxtmi.com/caselaws?id=178418 The court ruled in favor of the revenue and against the assessee, finding that the payments made for the purchase of software constituted 'royalty' and were taxable in India. It was held that the resident payer had an obligation under section 195 of the Income-tax Act, 1961, to deduct tax at source. The appellate authority's assessment of the non-resident's income in the hands of the resident payer was deemed beyond the scope of section 195. The court allowed the appeals and appreciated the counsels' assistance in interpreting the legal provisions. en-us Fri, 25 Sep 2009 00:00:00 +0530 Wed, 16 Mar 2016 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178418 The court ruled in favor of the revenue and against the assessee, finding that the payments made for the purchase of software constituted 'royalty' and were taxable in India. It was held that the resident payer had an obligation under section 195 of the Income-tax Act, 1961, to deduct tax at source. The appellate authority's assessment of the non-resident's income in the hands of the resident payer was deemed beyond the scope of section 195. The court allowed the appeals and appreciated the counsels' assistance in interpreting the legal provisions. Case-Laws Income Tax Fri, 25 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178418