Tag Archives: copyright

Draft Copyright (Amendment) Rules 2019

By | June 3, 2019

Press Information Bureau Government of IndiaMinistry of Commerce & Industry03 JUN 2019 Draft Copyright (Amendment) Rules, 2019 In order to ensure smooth and flawless compliance of Copyright Act in the light of technological advancement in digital era and to bring them in parity with other relevant legislations, the Department for Promotion of Industry and Internal Trade,… Read More »

Payment for purchase of software is not royalty/ fees for Technical Services, hence no TDS u/s 195

By | July 27, 2016

Held AO/DRP have erred in treating the acquisition of software under the head ‘fee for technical services/royalty’ requiring the assessee to pay the tax on the same. [para 30] IN THE ITAT DELHI BENCH ‘I-1’ SAIC India (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle 7(1), New Delhi KULDIP SINGH, JUDICIAL MEMBER AND N. K.… Read More »