Mere providing Access to CRS would not constitute Royalty, No TDS: ITAT [Read Order]

CRS - Royalty - TDS - ITAT - taxscan

The Mumbai bench of Income Tax Appellate Tribunal comprising Shri M Balaganesh, accountant member & Shri Kuldip Singh, judicial member has held that mere providing access to CRS would not constitute Royalty and TDS not sustainable. Shri Paras Salva & Shri Pratik Poddar appeared for the assesee and Shri Rajneesh Yadav appeared for the revenue….

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