T/ILT: Payment made by assessee to non-residents for downloading their licenced software amounted to payment of royalty and, thus, assessee was liable to deduct tax at source while making said payment

IT/ILT: Payment made by assessee to non-residents for downloading their licenced software amounted to payment of royalty and, thus, assessee was liable to deduct tax at source while making said payment



[2013] 35 taxmann.com 154 (Bangalore - Trib.)

IN THE ITAT BANGALORE BENCH 'B'

Cosmic Circuits (P.) Ltd.

v.

Income-tax Officer, International Taxation, Ward - 1(1), Bangalore*