https://www.taxtmi.com/caselaws?id=282103 The Revenue's appeal against the deletion of disallowance under section 40(a)(ia) of the Income-tax Act for non-deduction of tax at source on royalty payments to a non-resident was dismissed by the Tribunal in Chennai. The Tribunal determined that the payments did not constitute royalty but were for the right to use copyrighted software, not the copyright itself. Relying on a previous ruling in favor of the assessee for a similar issue, the Tribunal upheld the deletion of disallowance, as no higher authority order was presented to challenge the previous decision. en-us Tue, 22 Jan 2013 00:00:00 +0530 Mon, 22 Jul 2019 10:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282103 The Revenue's appeal against the deletion of disallowance under section 40(a)(ia) of the Income-tax Act for non-deduction of tax at source on royalty payments to a non-resident was dismissed by the Tribunal in Chennai. The Tribunal determined that the payments did not constitute royalty but were for the right to use copyrighted software, not the copyright itself. Relying on a previous ruling in favor of the assessee for a similar issue, the Tribunal upheld the deletion of disallowance, as no higher authority order was presented to challenge the previous decision. Case-Laws Income Tax Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282103