Delhi High Court: No TDS on Payment to Microsoft for buying Software & Selling in India as It is Not Royalty Payment .

Print PDF

Delhi High Court in CIT vs Dynamic Vertical Software India (P) Ltd.332 ITR 222 vide its order dated 22/02/2011 held that in case the software is being puchased by Indian trader and sold in India, the payments made to outside software company is not royalty , therefore , no tax is deductible. The issue before…