https://www.taxtmi.com/caselaws?id=408949 The Tribunal allowed all appeals filed by the appellant regarding the taxability of consideration received for the sale of software and hardware. The Tribunal held that the purchase of software and hardware did not give rise to taxable income in India, thus the appellant was not obligated to deduct tax at source. Consequently, the appeals were allowed based on the Supreme Court decision and the non-applicability of tax deduction at source provisions. Other issues raised in the appeals were deemed academic in light of these primary findings. en-us Mon, 14 Jun 2021 00:00:00 +0530 Fri, 25 Jun 2021 07:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408949 The Tribunal allowed all appeals filed by the appellant regarding the taxability of consideration received for the sale of software and hardware. The Tribunal held that the purchase of software and hardware did not give rise to taxable income in India, thus the appellant was not obligated to deduct tax at source. Consequently, the appeals were allowed based on the Supreme Court decision and the non-applicability of tax deduction at source provisions. Other issues raised in the appeals were deemed academic in light of these primary findings. Case-Laws Income Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408949