https://www.taxtmi.com/caselaws?id=394742 The Tribunal ruled in favor of the assessee, overturning the disallowance of software license purchase treated as royalty under section 9(1)(vi) for non-deduction of TDS. The Tribunal emphasized that the purchase of copyrighted articles did not fall under section 9(1)(vi) as there was no evidence of additional payments beyond the purchase price. Additionally, the issue of disallowance of employees' PF contribution for late payment was remitted back to the AO for further examination, with instructions to allow the deduction if payments were made before the due date of filing the return. en-us Wed, 12 Feb 2020 00:00:00 +0530 Thu, 23 Apr 2020 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394742 The Tribunal ruled in favor of the assessee, overturning the disallowance of software license purchase treated as royalty under section 9(1)(vi) for non-deduction of TDS. The Tribunal emphasized that the purchase of copyrighted articles did not fall under section 9(1)(vi) as there was no evidence of additional payments beyond the purchase price. Additionally, the issue of disallowance of employees' PF contribution for late payment was remitted back to the AO for further examination, with instructions to allow the deduction if payments were made before the due date of filing the return. Case-Laws Income Tax Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394742