{"id":91,"date":"2008-08-22T15:00:51","date_gmt":"2008-08-22T15:00:51","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=91"},"modified":"2008-08-22T15:00:51","modified_gmt":"2008-08-22T15:00:51","slug":"dell-international-vs-cit-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/dell-international-vs-cit-aar\/","title":{"rendered":"Dell International vs. CIT (AAR)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=62\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><\/p>\n<p>Where the applicant entered into an arrangement with BTA USA for obtaining telecom bandwith for two-way transmission of voice and data through sub-sea cables, HELD:<\/p>\n<p>(i)\tThe agreement was for rendering a \u2018service\u2019 and did not involve consideration for the \u2018use or right to use equipment\u2019 and not \u2018royalty\u2019 u\/s 9 (1) (via). The consideration was not a \u2018rental\u2019 as the payee was not in custody or control of the equipment of BTA. The meanings of the words \u201cuse\u201d and \u201cright to use\u201d explained in detail. It is also not \u2018royalty\u2019 u\/s 9 (1) (iii). It is also not \u201cfees for included services\u201d under Article 12 (4) of the DTAA. <\/p>\n<p>(ii)\tThe argument that as the applicant\u2019s business consists of revenue from offshore customers, it must be considered to have earned income from a source outside India is not correct as the entire operations are carried out in India. Source is referable to the starting point or the origin or the spot where something springs into existence.<\/p>\n<p>(iii)\tQuestion as to whether there is a PE left open for want of facts. <\/p>\n<p><!--\n\n\n\n\n\n\/\/--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The agreement was for rendering a \u2018service\u2019 and did not involve consideration for the \u2018use or right to use equipment\u2019 and not \u2018royalty\u2019 u\/s 9 (1) (via). The consideration was not a \u2018rental\u2019 as the payee was not in custody or control of the equipment of BTA. The meanings of the words \u201cuse\u201d and \u201cright to use\u201d explained in detail. It is also not \u2018royalty\u2019 u\/s 9 (1) (iii). It is also not \u201cfees for included services\u201d under Article 12 (4) of the DTAA. <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/dell-international-vs-cit-aar\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[3,4],"tags":[],"class_list":["post-91","post","type-post","status-publish","format-standard","hentry","category-aar","category-all-judgements"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/91","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=91"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/91\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=91"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=91"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=91"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}