https://www.taxtmi.com/highlights?id=57631 TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of SUPIMA(R) and therefore, it is a payment of royalty. In so far as the other argument of the assessee is that the payment is made every year, in our opinion, whether the payment is made once or payment is made every year does not make any difference. - AO has rightly invoked Section 195 - AT en-us Fri, 16 Apr 2021 22:23:34 +0530 Fri, 16 Apr 2021 22:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57631 TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of SUPIMA(R) and therefore, it is a payment of royalty. In so far as the other argument of the assessee is that the payment is made every year, in our opinion, whether the payment is made once or payment is made every year does not make any difference. - AO has rightly invoked Section 195 - AT Highlights Income Tax Fri, 16 Apr 2021 22:23:34 +0530 https://www.taxtmi.com/highlights?id=57631