https://www.taxtmi.com/caselaws?id=286466 Payments for software purchased from non-residents were treated as exigible to tax deduction at source as royalty or income chargeable to tax in India, applying the court's earlier binding reasoning under section 9 of the Income-tax Act, 1961 and the relevant treaty provisions. On that basis, the assessee could not avoid liability under sections 195 and 201 without obtaining a certificate, and failure to deduct tax attracted the consequences under sections 201(1) and 201(1A). The questions of law were answered in favour of the Revenue, and the Tribunal's order was set aside. en-us Wed, 18 Nov 2009 00:00:00 +0530 Wed, 26 Feb 2025 12:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286466 Payments for software purchased from non-residents were treated as exigible to tax deduction at source as royalty or income chargeable to tax in India, applying the court's earlier binding reasoning under section 9 of the Income-tax Act, 1961 and the relevant treaty provisions. On that basis, the assessee could not avoid liability under sections 195 and 201 without obtaining a certificate, and failure to deduct tax attracted the consequences under sections 201(1) and 201(1A). The questions of law were answered in favour of the Revenue, and the Tribunal's order was set aside. Case-Laws Income Tax Wed, 18 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286466