Section 195 TDS Applicable on Software Purchase Expenses incurred by Distributor

Kaseya Software India Private Limited Vs DCIT (ITAT Bangalore) The issue under consideration is whether the CIT(A) is correct in stating that TDS u/s 195 applicable on software expenses without appreciating the fact that appellant was merely acting as a distributor and not having right to have a copy of the software? ITAT states that the assessee company obtains the purchase order from the Indian Customers in respect of certain IT Monitoring Software Products of Kaseya International Limited, Jersey as per agreed price for which the assessee company is acting as a distributor for distributing k...