hands of the assessee employee (recipient)? In other
words, whether TDS provisions under the Income Tax
Act, 1961 are applicable to payments made abroad ... appellant was liable to deduct Tax at Source in respect of
payments made to certain foreign software suppliers. According to the
appellant, the payments were
Steria (India) Ltd. Vs. ACIT
to appreciate that payment for purchase of software made outside
India was not chargeable to tax under the provisions ... respect of deduction of tax at source with respect to fees paid for
management services and purchase of Software License respectively
Appellant
PAN AADCC 1896C
Vs.
Asst. Commissioner of Income Tax,
TDS - CPC , Bangalore. ......Respondent.
Assessee By: Shri G.S. Prashanth, C.A.
Revenue By: Shri ... Subsequently the order has been passed by the TDS- CPC under
Section 200A of the Act holding that TDS has to be deducted at source
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
Acit Cir 11(3)(1), Mumbai vs Total Oil India P. Ltd, Mumbai on 10
Total Oil India P. Ltd, Mumbai vs Acit Cir 11(3)(1), Mumbai on 10
Giesecke & Devrient India Pvt. Ltd., ... vs Dcit, New Delhi on 1 May, 2020
IN
Teradata Operations Inc., United ... vs Dcit, Circle- 3(1)(1), International ... on 19 March, 2020
