https://www.taxtmi.com/caselaws?id=389617 Payments for software licences, internet and leased line charges, web-based training fees, and expatriate salary reimbursements were held not to attract tax deduction at source because they did not constitute royalty or fees for technical services on the facts. The Tribunal applied its earlier-year view, holding that purchase of software as a copyrighted article is not royalty, the more beneficial DTAA definition prevails over the amended domestic definition, and connectivity or training payments do not involve transfer of technology or a make-available element. Reimbursement of expatriate salaries was also outside disallowance because tax had already been deducted and no default was shown. The consequential disallowance under section 40(a)(ia) was held unsustainable. en-us Thu, 05 Dec 2019 00:00:00 +0530 Thu, 12 Dec 2019 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389617 Payments for software licences, internet and leased line charges, web-based training fees, and expatriate salary reimbursements were held not to attract tax deduction at source because they did not constitute royalty or fees for technical services on the facts. The Tribunal applied its earlier-year view, holding that purchase of software as a copyrighted article is not royalty, the more beneficial DTAA definition prevails over the amended domestic definition, and connectivity or training payments do not involve transfer of technology or a make-available element. Reimbursement of expatriate salaries was also outside disallowance because tax had already been deducted and no default was shown. The consequential disallowance under section 40(a)(ia) was held unsustainable. Case-Laws Income Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389617