M/s Kaseya Software India Private Limited , Bangalore Vs Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

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Last updated: 23 November 2020
Quick Summary
This case involves M/s Kaseya Software India Private Limited appealing a decision regarding Tax Deducted at Source (TDS) on software expenses. The company argued that as a distributor without rights to the software copy, TDS under Section 195 was not applicable. They also contended that payments were not for software purchase but for intermediary services, and that royalty payments would only apply with specific legislative insertions.

Court :
ITAT Bangalore

Brief :
This appeal is filed by the assessee and the same is directed against the order of learned CIT (A) – 12 Bengaluru dated 22.02.2018.

Citation :
ITA No. 1304/Bang/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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