Assessee not required to deduct TDS on software purchases pre-explanation 4 of Section 9(1)(vi) Income Tax Act.

Assessee not required to deduct TDS on software purchases pre-explanation 4 of Section 9(1)(vi) Income Tax Act. https://www.taxtmi.com/highlights?id=29565 Royalty - Existence of Permanent Establishment in India - TDS liability - software purchase - assessee during the relevant period prior to the insertion of explanation 4 to section 9(1)(vi) of the I.T. Act, was not liable to deduct TDS - AT en-us Thu, 02 Jun 2016 15:36:29 +0530 Thu, 02 Jun 2016 15:36:29 +0530 TaxTMI RSS Generator Assessee not required to deduct TDS on software purchases pre-explanation 4 of Section 9(1)(vi) Income Tax Act. https://www.taxtmi.com/highlights?id=29565 Royalty - Existence of Permanent Establishment in India - TDS liability - software purchase - assessee during the relevant period prior to the insertion of explanation 4 to section 9(1)(vi) of the I.T. Act, was not liable to deduct TDS - AT Highlights Income Tax Thu, 02 Jun 2016 15:36:29 +0530 https://www.taxtmi.com/highlights?id=29565