{"id":10750,"date":"2020-03-23T01:06:38","date_gmt":"2020-03-23T01:06:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/infineon-technologies-p-ltd-v-dy-cit-2019-112-taxmann-com-401-269-taxman-53-karn-hc-editorial-slp-is-granted-to-the-assessee-infineon-technologies-p-ltd-v-dy-cit-2020-269-taxman-52\/"},"modified":"2020-03-23T01:06:38","modified_gmt":"2020-03-23T01:06:38","slug":"infineon-technologies-p-ltd-v-dy-cit-2019-112-taxmann-com-401-269-taxman-53-karn-hc-editorial-slp-is-granted-to-the-assessee-infineon-technologies-p-ltd-v-dy-cit-2020-269-taxman-52","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/infineon-technologies-p-ltd-v-dy-cit-2019-112-taxmann-com-401-269-taxman-53-karn-hc-editorial-slp-is-granted-to-the-assessee-infineon-technologies-p-ltd-v-dy-cit-2020-269-taxman-52\/","title":{"rendered":"Infineon Technologies (P) Ltd. v. Dy.CIT (2019) 112 taxmann.com 401 \/ 269 Taxman 53 (Karn.)(HC) Editorial: SLP is granted to the assessee Infineon Technologies (P) Ltd v. Dy. CIT (2020) 269 Taxman 52 (SC)"},"content":{"rendered":"<p>Payments made for import of software for imparting of information concerning technical industrial commercial or scientific knowledge, experience or skill\u00a0 as per clause\u00a0 (iv) of Explanation 2 to section 9(1) (vi) of the Act. Liable to deduct tax at source. Followed\u00a0 CIT(IT) v. Samsung Electronics Co. Ltd. (2011) 345 ITR 494 (Karn.)(HC)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty Payments made for import of software for imparting of information concerning technical industrial commercial or scientific knowledge  etc-Assessable as royalty-Liable to deduct tax at source. [S. 9(1)(vii), 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-10750","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2No","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10750","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=10750"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10750\/revisions"}],"predecessor-version":[{"id":10751,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10750\/revisions\/10751"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}