Court :
Tribunal
Brief :
Held that the foreign co. earned money by providing copyrighted information on subscription basis. The subscription was in the nature of access fee to database maintained outside India. Thus such receipts could not be treated as income accrued in India. Hence no TDS was reuired to be deducted .
Citation :
Wipro Ltd. Vs. ITO
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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