Held that software purchase being nature of trade is not liable to deduct tax at source. (AY.2010-11)
Dy. CIT v. Altisource Business Solutions P. Ltd. (2021) 88 ITR 135 (Bang.)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Software purchase-Nature of trade-Not liable to deduct tax at source.