ITAT: Payment Made By Assessee To Non-Resident Supplier Amount To "Royalty"; Liable To Deduct TDS - 19.10.2022

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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