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Software License Fees Classified as 'Royalty' u/s 9(1)(vi); Non-Deduction of TDS Leads to Default per Sections 201(1), 201(1A).

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....TDS - granting of any license to use the software amounts to ‘royalty’ and the provisions of sec.9(1)(vi) are applicable - assessee is in default u/s.201(1)/201(1A) for non-deduction of TDS - AT....

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