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  • Quantities paid by Indian firms for the usage of overseas software program, not “royalties”, not topic to income tax in India; No TDS legal responsibility: Supreme Court docket
  • 389821-justices-rf-nariman-hemant-gupta-and-br-gavai.jpg

389821-justices-rf-nariman-hemant-gupta-and-br-gavai.jpg

Amounts Paid By Indian Companies To Use Foreign Software Not Royalty;Not Income Taxable In India; No TDS Liability : Supreme Court

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Quantities paid by Indian firms for the usage of overseas software program, not “royalties”, not topic to income tax in India; No TDS legal responsibility: Supreme Court docket

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