Software Purchase Not Taxable in India: No Need to Deduct Tax at Source u/s 195, Section 9(1)(vi) Inapplicable.

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....TDS u/s 195 - Royalty - purchase of software in the present facts does not amount to give rise to any taxable income in India as a result of which provisions of sec. 195 of the Act are not attracted. The assessee does not have any obligation to deduct tax at source. Therefore, provisions of sec. 9(1)(vi) along with Explanation 2 is not applicable to present assessee's. - AT....