https://www.taxtmi.com/highlights?id=50226 TDS u/s 195 - Royalty - The fact that the charges for use of the simulator is separately quantified on hourly basis does not mean that the Assessee is hiring the same or making payment for a right to use the same. Without the imparting of training by the instructors, the hiring of simulator on its own does not have any purpose. It cannot therefore be said that the Assessee paid royalty for use of simulator. en-us Fri, 15 Nov 2019 13:43:23 +0530 Fri, 15 Nov 2019 13:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50226 TDS u/s 195 - Royalty - The fact that the charges for use of the simulator is separately quantified on hourly basis does not mean that the Assessee is hiring the same or making payment for a right to use the same. Without the imparting of training by the instructors, the hiring of simulator on its own does not have any purpose. It cannot therefore be said that the Assessee paid royalty for use of simulator. Highlights Income Tax Fri, 15 Nov 2019 13:43:23 +0530 https://www.taxtmi.com/highlights?id=50226