https://www.taxtmi.com/highlights?id=48316 TDS u/s 195 - copyrighted software products - payment made by the assessee to its parent company for purchase of copyrighted software to be distributed in India for end users cannot be considered as royalty as defined u/s 9(1)(vi) consequently, the assessee is not required to deduct TDS u/s 195 - hence, no disallowance u/s 40(a)(ia) en-us Thu, 01 Aug 2019 06:27:18 +0530 Thu, 01 Aug 2019 06:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48316 TDS u/s 195 - copyrighted software products - payment made by the assessee to its parent company for purchase of copyrighted software to be distributed in India for end users cannot be considered as royalty as defined u/s 9(1)(vi) consequently, the assessee is not required to deduct TDS u/s 195 - hence, no disallowance u/s 40(a)(ia) Highlights Income Tax Thu, 01 Aug 2019 06:27:18 +0530 https://www.taxtmi.com/highlights?id=48316