Tax Deducted at Source Dispute Over Co-Location Services as 'Royalty' u/s 9(1)(vi) of Income Tax Act.

Tax Deducted at Source Dispute Over Co-Location Services as 'Royalty' u/s 9(1)(vi) of Income Tax Act. https://www.taxtmi.com/highlights?id=68118 TDS u/s 195 - Royalty and FTS payment for non deduction of TDS - Co-location services and connectivity services provided for the process of connecting by the assessee with the various customers towards making voice and data connectivity - the consideration being for the use and the right to use of the process, it is 'royalty' within the meaning of Clause (iii) of Explanation 2 to Section 9(1)(vi) of the Income Tax Act - AT en-us Mon, 06 Feb 2023 10:26:18 +0530 Mon, 06 Feb 2023 10:26:18 +0530 TaxTMI RSS Generator Tax Deducted at Source Dispute Over Co-Location Services as 'Royalty' u/s 9(1)(vi) of Income Tax Act. https://www.taxtmi.com/highlights?id=68118 TDS u/s 195 - Royalty and FTS payment for non deduction of TDS - Co-location services and connectivity services provided for the process of connecting by the assessee with the various customers towards making voice and data connectivity - the consideration being for the use and the right to use of the process, it is 'royalty' within the meaning of Clause (iii) of Explanation 2 to Section 9(1)(vi) of the Income Tax Act - AT Highlights Income Tax Mon, 06 Feb 2023 10:26:18 +0530 https://www.taxtmi.com/highlights?id=68118