https://www.taxtmi.com/caselaws?id=471208 Specialised software-related services, including report development, database updates, project support and training, constitute fees for technical services subject to tax deduction under section 194J; routine annual maintenance and repair remain excluded. Software licences granting a right to use copyrighted software, rather than transferring copyright ownership, are treated as royalty and also attract deduction under section 194J. Where recipients have paid tax on the relevant income, short-deduction demand cannot continue to that extent after verification, although interest remains payable until the tax-payment date. Absolute acquisition of copyrights and technical know-how is an outright capital acquisition, not royalty, and does not attract such deduction or related interest. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 25 Aug 2026 17:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471208 Specialised software-related services, including report development, database updates, project support and training, constitute fees for technical services subject to tax deduction under section 194J; routine annual maintenance and repair remain excluded. Software licences granting a right to use copyrighted software, rather than transferring copyright ownership, are treated as royalty and also attract deduction under section 194J. Where recipients have paid tax on the relevant income, short-deduction demand cannot continue to that extent after verification, although interest remains payable until the tax-payment date. Absolute acquisition of copyrights and technical know-how is an outright capital acquisition, not royalty, and does not attract such deduction or related interest. Case-Laws Income Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471208