The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that TDS not applicable on computer software affixed onto hardware, sold as an integrated unit. The assessee, M/s Autodesk Asia Pvt. Ltd. is a Singapore-based company. It was submitted that the assessee is engaged in the business of distribution of Computer Software and providing ancillary services to its Indian distributors/customers. In certain cases assessee also sold hardware to Indian parties. It is submitted that the sale of software/hardware was made outside India, and the sale proceeds of the sale/ancillary services from the Indian distributors/customers were received by the assessee outside India.
Source Taxscan
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