https://www.taxtmi.com/highlights?id=67443 TDS u/s 195 - Disallowance u/s 40(a)(i) - assessee paid software charges and intranet and other IT cost - The issue whether the software supplied by Dart to the assessee is standard/off-the-shelf software or customized software needs verification in the light of observations made by the Hon’ble DRP.- AT en-us Mon, 02 Jan 2023 14:59:42 +0530 Mon, 02 Jan 2023 14:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67443 TDS u/s 195 - Disallowance u/s 40(a)(i) - assessee paid software charges and intranet and other IT cost - The issue whether the software supplied by Dart to the assessee is standard/off-the-shelf software or customized software needs verification in the light of observations made by the Hon’ble DRP.- AT Highlights Income Tax Mon, 02 Jan 2023 14:59:42 +0530 https://www.taxtmi.com/highlights?id=67443