Computer Software Tax Controversy Settled – What next?

Published On: 10/04/2021

Practice Area: Tax


Ritesh Kumar. S
Mr. Kumar discusses the grave question of entitlement for refunds which is a necessary fallout of the SC ruling that directly enriches the payees who were subjected to TDS. This article discusses the various methods that need to be adopted by the aggrieved deductees placed in different categories of administrative hierarchy of the income-tax regime. He also discusses the provisions that empower income-tax authorities to entertain refund claims which deductees are entitled to make and analyses the interpretational aspects already addressed by the Courts.