CA Mukesh Jain S (Chartered Accountant in Practice) (692 Points)
09 June 2010One of my friend has imported the software from non resident (germany & Italy). Whether he needs to deduct TDS u/s 195 by considering it as royalty within sec9 of the IT Act.
I want to know the views of case laws where in it has been told that purchase of software is purely goods & not royalty
CA Mukesh Jain S
(Chartered Accountant in Practice)
(692 Points)
Replied 10 September 2010
| Originally posted by : Mukesh Jain S | ||
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One of my friend has imported the software from non resident (germany & Italy). Whether he needs to deduct TDS u/s 195 by considering it as royalty within sec9 of the IT Act. I want to know the views of case laws where in it has been told that purchase of software is purely goods & not royalty |
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GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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