{"id":10308,"date":"2020-03-09T09:48:24","date_gmt":"2020-03-09T09:48:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/eaton-technologies-pvt-ltd-v-dy-cit-2019-75-itr-675-punetrib-2\/"},"modified":"2020-03-09T09:48:24","modified_gmt":"2020-03-09T09:48:24","slug":"eaton-technologies-pvt-ltd-v-dy-cit-2019-75-itr-675-punetrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eaton-technologies-pvt-ltd-v-dy-cit-2019-75-itr-675-punetrib-2\/","title":{"rendered":"Eaton Technologies Pvt. Ltd. v. Dy. CIT (2019) 75 ITR 675 (Pune)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the payment made by the assessee for purchase of off-the-shelf software was not in the realm of \u201croyalty\u201d and as the definition of royalty had not been amended under the Double Taxation Avoidance Agreement, the provisions of the Double Taxation Avoidance Agreement being more beneficial were to be applied and there was no requirement to deduct tax at source out of such payment. The disallowance made under section 40(a)(i) of the Act was not warranted. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i):  Amounts not deductible-Deduction at source-Non-resident\u2013 Royalty-Payment for purchase of copyrighted software-Not royalty- \u2018Royalty\u2019 originally defined in double taxation avoidance agreement not amended-Assessee is not liable to deduct tax for payments made for purchase of off-the-shelf software.  [S. 9(1)(vi), 195]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","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":""},"categories":[1],"tags":[],"class_list":["post-10308","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Gg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10308"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10308\/revisions"}],"predecessor-version":[{"id":10309,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10308\/revisions\/10309"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}