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![Payments made to non-resident for acquiring off-the-shelf Software isn’t Royalty, No obligation to deduct TDS: ITAT deletes disallowance against Infosys [Read Order] Payments made to non-resident for acquiring off-the-shelf Software isn’t Royalty, No obligation to deduct TDS: ITAT deletes disallowance against Infosys [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Payments-shelf-Software-Royalty-obligation-to-deduct-TDS-ITAT-deletes-disallowance-Infosys-Taxscan.jpg)
Payments made to non-resident for acquiring off-the-shelf Software isn’t Royalty, No obligation to deduct TDS: ITAT deletes disallowance against Infosys [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench while deleting the disallowance against Infosys BPM Ltd. held that payments made to...