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TDS Applicability on Software Royalties u/s 195 & DTAA Impact; Case Remanded for EULA Analysis.

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....TDS u/s 195 - Royalty u/s.9(1)(vi) - right to use software - overriding effect of DTAA - since the analysis of the EULA is necessary to come to a conclusion regarding the nature of the right that is given to the user of the software and since this exercise has not been carried out by the authorities below, matter restored back - AT....

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