https://www.taxtmi.com/caselaws?id=369468 The Tribunal held that the retrospective amendment to section 9(1)(vi) could not impose a retrospective TDS obligation on the assessee. The payments made to Amazon Web Services (AWS) were for services and did not constitute 'royalty'. Therefore, the assessee was not liable to deduct tax at source, and the disallowance under section 40(a)(i) was not warranted. Both appeals by the assessee were allowed. en-us Wed, 24 Oct 2018 00:00:00 +0530 Fri, 12 Jun 2026 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369468 The Tribunal held that the retrospective amendment to section 9(1)(vi) could not impose a retrospective TDS obligation on the assessee. The payments made to Amazon Web Services (AWS) were for services and did not constitute 'royalty'. Therefore, the assessee was not liable to deduct tax at source, and the disallowance under section 40(a)(i) was not warranted. Both appeals by the assessee were allowed. Case-Laws Income Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369468