ITAT: Payment Made By Assessee To Non-Resident Supplier Amount To "Royalty"; Liable To Deduct TDS - (19 Oct 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Ahmedabad has observed that the payment made by the assessee to the non-resident supplier would amount to royalty and there is an obligation on the part of the assessee to deduct tax at source.

Tags : INCOME TAX APPELLATE TRIBUNAL   ASSESSEE   DEDUCT TAX AT SOURCE  

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