{"id":11746,"date":"2020-06-04T03:09:54","date_gmt":"2020-06-04T03:09:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/paradigm-geophysical-pvt-ltd-v-cit-it-2020-115-taxmann-com-254-delhi-hc-www-itatonline-org\/"},"modified":"2021-04-29T16:41:58","modified_gmt":"2021-04-29T11:11:58","slug":"paradigm-geophysical-pvt-ltd-v-cit-it-2020-115-taxmann-com-254-delhi-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/paradigm-geophysical-pvt-ltd-v-cit-it-2020-115-taxmann-com-254-delhi-hc-www-itatonline-org\/","title":{"rendered":"Paradigm Geophysical Pvt Ltd. v CIT (IT) ( 2020) 115 taxmann.com 254 \/ 189 DTR 260\/ 315 CTR 522( Delhi) (HC ) www.itatonline.org"},"content":{"rendered":"<h2><strong>Allowing the petition the Court held that , income from provision of services through high end customized software does not constitute &#8220;Fees For Technical Services&#8221; u\/s 9(1)(vii) as the definition excludes income from &#8220;mining or like project&#8221;. The Q whether income from composite software and maintenance services constitutes &#8220;royalty&#8221; for purposes of s. 44DA would have to be decided from the nature of services. The assessee is eligible to take benefit of the definition of &#8216;royalty&#8217; as per the DTAA for the purpose of applicability of <\/strong><strong>S.<\/strong><strong> 44DA<\/strong><strong> of the Act . S. 44DA prevails\u00a0 over S.44BB\u00a0 after the amendment w.ef 1-04 2011 . <\/strong><strong>(W.P.(C) 1370\/2019, dt. 13\/3\/2020)<\/strong><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>S. 44DA : Non-residents \u2013 Royalties \u2013 Computation &#8211; Prevails over S. 44BB after the amendment w.e.f. 01.04.2011 DTAA -India -Australia . [ S.9(1)(vii) 44BB  Art . 12 (3) ,Art .226  ]<\/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-11746","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-33s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11746","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=11746"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11746\/revisions"}],"predecessor-version":[{"id":17386,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11746\/revisions\/17386"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}