https://www.taxtmi.com/highlights?id=55588 TDS u/s 195 - addition u/s 40(a)(i) - computer maintenance expenses - Royalty - The Singapore entity buys various licenses from third party manufacturers and in turn sells the same to the Indian assessee. The Singapore entity is not the owner of any copyright. This is a clear case of providing services by the Singapore entity to the assessee company. Hence, the same cannot fall within the ambit of royalty. - AT en-us Sat, 21 Nov 2020 11:01:33 +0530 Sat, 21 Nov 2020 11:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55588 TDS u/s 195 - addition u/s 40(a)(i) - computer maintenance expenses - Royalty - The Singapore entity buys various licenses from third party manufacturers and in turn sells the same to the Indian assessee. The Singapore entity is not the owner of any copyright. This is a clear case of providing services by the Singapore entity to the assessee company. Hence, the same cannot fall within the ambit of royalty. - AT Highlights Income Tax Sat, 21 Nov 2020 11:01:33 +0530 https://www.taxtmi.com/highlights?id=55588