This new Assessee is actually supplied a user-licenses to make use of the application for its inner company purpose
This new Assessee is actually supplied a user-licenses to make use of the application for its inner company purpose S. 40(a)(ia): Amounts perhaps not deductible – disallowance out of software expenses repaid so you’re able to non-residents – the fresh new Tribunal observed the Assessee got simply bought the program, that’s a copyrighted blog post …