S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Sale of software-Not taxable as Fees for technical services-DTAA-India-Singapore. [S. 9(1)(vi), Art. 12(4)(a), 12(4)(b)]
BMC Software Asia Pacific Pte Ltd. v. ACIT (IT) (2022) 196 ITD 390 / 220 TTJ 74 / 220 DTR 201 (Pune)(Trib.)
Digest of case laws
Online digest of latest case laws
This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Indian Hotels-Providing services like worldwide publicity, marketing and advertisement services-Consideration received is not taxable as FTS-DTAA-India-USA. [S. 9(1(vi), 90, Art. 12(4)(a), 12(4)(b)]
Starwood Hotels & Resorts Worldwide Inc. v. ACIT (IT) (2022) 196 ITD 28 / 99 ITR 464 / 219 TTJ 839 (Delhi)(Trib.)S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Commission-Sales promotion-No permanent establishment-Not taxable in India-Not liable to deduct tax at source-DTAA-India-USA-UK. [S. 195, Art. 7]
Apurva Goswami v. DIT(IT) (2022) 196 ITD 10 (Delhi)(Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Educational institute-Sharing of database-Service agreement-Matter remanded-DTAA-India-Malaysia [S. 9(1)(vii), Art. 12(3)]
EduNxt Global SDN BHD v. DCIT (IT) (2022) 196 ITD 264 (Bang.) (Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Computer software-Royalty-Fees for technical services-Attributable profits-Matter remanded to the file of AO for de novo adjudication-DTAA-India-Portugal. [S. 9(1) (vii), 147, 148, Art. 12]
Alcatel Lucent Portugal, SA. v. DCIT(IT) (2022) 196 ITD 270 (Delhi) (Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Use of data base-Not royalty-DTAA-India-UK. [Art. 13]
Factiva Ltd. v. DCIT (IT) (2022) 196 ITD 240 / (2023) 102 ITR 571 (Mum.)(Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software-Sale of software to its Indian clients,-Software did not include providing copyright of said software to clients-Subscription fees-Cloud computing infrastructure-Not taxable as royalty-DTAA-India-USA. [S. 9(1)(vii), Art. 7, 12]
MOL Corporation v. ACIT (IT) (2022) 196 ITD 100 (Delhi)(Trib.)S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Royalty-Aircraft engine on lease rent basis from Netherlands-No permanent Establishment in India-Not liable to deduct tax at source-DTAA-India-Netherlands. [S. 9(1)(vi), 195, Art. 7, 12]
ITO (TSD) v. AIR India Ltd. (2022) 196 ITD 670 (Delhi) (Trib.)S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Sports management company provided drivers to team participating in Formula One Motor racing Championship-Failure to provide details regarding actual duration of said drivers’ stay in India-Matter remanded to the file of Assessing Officer for verification-DTAA-India-Switzerland [Art. 7]
GSA Gestions Sportives Automobiles SA. v. DCIT (2022) 196 ITD 118/ 96 ITR 28 (Delhi) (Trib.)S. 4 : Charge of income-tax-Subsidy-Capital or revenue-Sales tax incentive-Investment in backward area-Excise Duty incentive-Capital receipt. [S. 28(i)]
Everest Industries Ltd. v. DCIT (2022) 196 ITD 563 (Mum.)(Trib.)