No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that no TDS deductible on consideration for use of computer software by resident Indian distributors to non-resident computer software manufacturers. The appellant, Ericsson has claimed that it had supplied the equipment at Port in Sweden and their income is not liable to tax in India […]
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