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ThynkTax /Tax Reference /Case Laws /HCL - Software royalty post-Engineering Analysis

HCL - Software royalty post-Engineering Analysis

Income Tax Appellate Tribunal·2023·TDS
Facts

Software licence payments to foreign vendors.

Issue

TDS post-Engineering Analysis SC ruling.

Held

No TDS required on shrink-wrapped software; refund of TDS paid in earlier years allowed.

Ratio

Engineering Analysis applies retrospectively to identical fact patterns.

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