https://www.taxtmi.com/highlights?id=31896 TDS u/s 195 - non deduction of tds on software expenses representing reimbursement of software cost to its parent company - it cannot be held as ‘royalties’ coming into the ambit of Article 12 of DTAA or ‘fee for technical services’ u/s 9(1 )(vii) - AT en-us Sat, 29 Oct 2016 11:15:25 +0530 Fri, 28 Oct 2016 17:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31896 TDS u/s 195 - non deduction of tds on software expenses representing reimbursement of software cost to its parent company - it cannot be held as ‘royalties’ coming into the ambit of Article 12 of DTAA or ‘fee for technical services’ u/s 9(1 )(vii) - AT Highlights Income Tax Sat, 29 Oct 2016 11:15:25 +0530 https://www.taxtmi.com/highlights?id=31896