https://www.taxtmi.com/caselaws?id=308524 The Tax Case Appeal challenging the disallowance of TDS deduction under Section 9(1)(vi) of the Income Tax Act was dismissed by the Supreme Court. The Court held that no TDS was required to be deducted in scenarios involving non-resident companies with a permanent establishment in India, as payments made did not constitute royalty for the use of copyright in software. The Tribunal's rulings on TDS deduction and determination of payments for the use of customer network as Royalty were upheld, emphasizing no TDS obligation under Section 195 of the Income Tax Act. The judgment aligned with previous Supreme Court decisions on similar cases. en-us Fri, 03 Sep 2021 00:00:00 +0530 Fri, 30 Jun 2023 21:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308524 The Tax Case Appeal challenging the disallowance of TDS deduction under Section 9(1)(vi) of the Income Tax Act was dismissed by the Supreme Court. The Court held that no TDS was required to be deducted in scenarios involving non-resident companies with a permanent establishment in India, as payments made did not constitute royalty for the use of copyright in software. The Tribunal's rulings on TDS deduction and determination of payments for the use of customer network as Royalty were upheld, emphasizing no TDS obligation under Section 195 of the Income Tax Act. The judgment aligned with previous Supreme Court decisions on similar cases. Case-Laws Income Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308524