No TDS on Software Expense Reimbursements to Parent Company; Not 'Royalties' or 'Technical Fees' Under DTAA & Sec 9(1)(vii).

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....TDS u/s 195 - non deduction of tds on software expenses representing reimbursement of software cost to its parent company - it cannot be held as ‘royalties’ coming into the ambit of Article 12 of DTAA or ‘fee for technical services’ u/s 9(1 )(vii) - AT....