https://www.taxtmi.com/highlights?id=46693 TDS u/s 195 - assessee has purchased shrink wrap software or off-shelf software, which is copyrighted article and not purchased any copyright and hence the same is not liable to deduct tax at source u/s 195 - cannot be held to be liable for non deduction of tax u/s 201(1), interest u/s 201(1A) and penalty u/s 271C en-us Wed, 22 May 2019 07:26:56 +0530 Wed, 22 May 2019 07:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46693 TDS u/s 195 - assessee has purchased shrink wrap software or off-shelf software, which is copyrighted article and not purchased any copyright and hence the same is not liable to deduct tax at source u/s 195 - cannot be held to be liable for non deduction of tax u/s 201(1), interest u/s 201(1A) and penalty u/s 271C Highlights Income Tax Wed, 22 May 2019 07:26:56 +0530 https://www.taxtmi.com/highlights?id=46693