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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
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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