Dispute Over TDS Deduction on Software Payments u/s 40(a)(i); Verification Needed on Software Type by DRP.

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....TDS u/s 195 - Disallowance u/s 40(a)(i) - assessee paid software charges and intranet and other IT cost - The issue whether the software supplied by Dart to the assessee is standard/off-the-shelf software or customized software needs verification in the light of observations made by the Hon’ble DRP.- AT....