https://www.taxtmi.com/caselaws?id=411733 Payment for a standard software product purchased for resale or distribution, without any right to exploit the copyright, modify the software, or use it internally, is not royalty and does not trigger withholding tax or disallowance under section 40(a)(i). Salary apportionment between EOU and non-EOU units for section 10B deduction may require limited factual verification where separate books, segmental accounts, and an auditor's certificate are claimed but not properly examined. Employees' provident fund contribution cannot be re-added in a second assessment round where the earlier deletion has attained finality and the reintroduction exceeds the scope of remand directions. en-us Mon, 30 Aug 2021 00:00:00 +0530 Thu, 02 Sep 2021 08:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411733 Payment for a standard software product purchased for resale or distribution, without any right to exploit the copyright, modify the software, or use it internally, is not royalty and does not trigger withholding tax or disallowance under section 40(a)(i). Salary apportionment between EOU and non-EOU units for section 10B deduction may require limited factual verification where separate books, segmental accounts, and an auditor's certificate are claimed but not properly examined. Employees' provident fund contribution cannot be re-added in a second assessment round where the earlier deletion has attained finality and the reintroduction exceeds the scope of remand directions. Case-Laws Income Tax Mon, 30 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411733