https://www.taxtmi.com/caselaws?id=329180 The Tribunal set aside the CIT(A)'s order and allowed the assessee's appeals, determining that payments for software purchases were not taxable as royalty. The Tribunal emphasized that no disallowance under section 40(a)(i) was justified, as there was no obligation to withhold tax under section 195. Consequently, the appeals in ITA Nos. 822, 823, and 824/Mds/2016 were allowed in favor of the assessee. en-us Wed, 22 Jun 2016 00:00:00 +0530 Fri, 24 Jun 2016 14:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329180 The Tribunal set aside the CIT(A)'s order and allowed the assessee's appeals, determining that payments for software purchases were not taxable as royalty. The Tribunal emphasized that no disallowance under section 40(a)(i) was justified, as there was no obligation to withhold tax under section 195. Consequently, the appeals in ITA Nos. 822, 823, and 824/Mds/2016 were allowed in favor of the assessee. Case-Laws Income Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329180