Amount paid for Resale of Computer Software through EULAs agreements doesn’t amount to Deduction in TDS u/s 195 of Income Tax Act: ITAT [Read Order]

By Sunayana Dhal - On July 14, 2023 7:00 am - 2 mins read
Amount - paid - Resale - Computer - Software - EULAs - agreements - amount - Deduction - TDS -ITAT - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that amount paid for resale of computer software through End User License Agreement doesn’t amount to deduction in Tax under Section 195 of the Income Tax Act, 1961. The Assessing Officer was of the opinion that as per the provisions of Section 9(1)(vi) of…

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