https://www.taxtmi.com/caselaws?id=423387 Section 80JJAA was discussed in relation to whether software employees qualify as workmen and how the 300-day condition applies, with the matter to be reconsidered by the Assessing Officer in light of binding High Court precedent. Disallowance of software purchases, annual maintenance charges and communication/data-link charges under sections 40(a)(i) and 40(a)(ia) was examined against later judicial clarification on royalty and the nature of software expenditure; the software-capitalisation aspect required fresh review, while the communication/data-link payment was treated as a facility charge not giving rise to taxable income in India. Legal and professional fees paid to non-resident foreign firms were held not to be fees for technical services, as the services were rendered India and the treaty make-available condition was not met, so no TDS obligation arose. en-us Mon, 30 May 2022 00:00:00 +0530 Mon, 06 Jun 2022 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423387 Section 80JJAA was discussed in relation to whether software employees qualify as workmen and how the 300-day condition applies, with the matter to be reconsidered by the Assessing Officer in light of binding High Court precedent. Disallowance of software purchases, annual maintenance charges and communication/data-link charges under sections 40(a)(i) and 40(a)(ia) was examined against later judicial clarification on royalty and the nature of software expenditure; the software-capitalisation aspect required fresh review, while the communication/data-link payment was treated as a facility charge not giving rise to taxable income in India. Legal and professional fees paid to non-resident foreign firms were held not to be fees for technical services, as the services were rendered India and the treaty make-available condition was not met, so no TDS obligation arose. Case-Laws Income Tax Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423387