https://www.taxtmi.com/highlights?id=59464 TDS u/s 195 - Royalty u/s.9(1)(vi) - right to use software - overriding effect of DTAA - since the analysis of the EULA is necessary to come to a conclusion regarding the nature of the right that is given to the user of the software and since this exercise has not been carried out by the authorities below, matter restored back - AT en-us Wed, 01 Sep 2021 08:57:58 +0530 Wed, 01 Sep 2021 08:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59464 TDS u/s 195 - Royalty u/s.9(1)(vi) - right to use software - overriding effect of DTAA - since the analysis of the EULA is necessary to come to a conclusion regarding the nature of the right that is given to the user of the software and since this exercise has not been carried out by the authorities below, matter restored back - AT Highlights Income Tax Wed, 01 Sep 2021 08:57:58 +0530 https://www.taxtmi.com/highlights?id=59464