https://www.taxtmi.com/highlights?id=48323 TDS u/s 195 - the payment was for the supply of material and their use or Royalty - by entering into the agreement and by supplying the material PUCH authorized its use but its actual use would start only when production and sale commenced and that would be the stage at which royalty would be payable - not royalty at this stage - no TDS en-us Thu, 01 Aug 2019 06:27:58 +0530 Thu, 01 Aug 2019 06:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48323 TDS u/s 195 - the payment was for the supply of material and their use or Royalty - by entering into the agreement and by supplying the material PUCH authorized its use but its actual use would start only when production and sale commenced and that would be the stage at which royalty would be payable - not royalty at this stage - no TDS Highlights Income Tax Thu, 01 Aug 2019 06:27:58 +0530 https://www.taxtmi.com/highlights?id=48323