76 results for “TDS”+ Section 10(108)clear
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In the result, the appeal filed by the Revenue is dismissed
Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia
TDS was applicable on the same. However, in the present facts of the Appellant, the issue is not whether the payment for obtaining licenses of software and software maintenance would be royalty or not and whether there would be any tax required to be deducted at source. The issue here is whether the expenditure incurred would be revenue or capital