2019 (10) TMI 928

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....This Petition under Article 226 of the Constitution of India, seeks the following effective reliefs:- "(a) that this Hon'ble Court be pleased to hold that sale of Shrink- Wrapped-packaged software on CD/DVD is Sale of Goods not subjected to 'TDS' U/Sec. 194J /194C of the Income Tax Act; (b) that this Hon'ble Court be pleased to direct the Respondents No.2 (CBDT) to issue clarification as reque....

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.... of Shrink-Wrapped-packaged sold by them. 3. So far as prayer clause (b) is concerned, the Petitioner seeks a direction that the Central Board of Direct Tax (CBDT)should issue a direction to Shrink-Wrapped-packaged software on CD/DVD, cannot be subjected to tax deduction at source under Sections 194J/194C of the Act . In support of her aforesaid prayer, she relied upon Section 119(1) of the Act, ....

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....tioner's application that it is not liable to suffer any tax deduction at source by its customers. Before any such directions can be issued, the Petitioner has to establish his legal rights to such a relief and a legal duty on the other party (to whom directions/ mandamus is sought) to perform/ do what is sought by the Petitioner. In this case, the obligation to deduct tax at source under the Act ....