{"id":15472,"date":"2021-03-03T12:35:06","date_gmt":"2021-03-03T07:05:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dit-v-autodesk-asia-pvt-ltd-2021-the-chambers-journal-february-p-167-karn-hc\/"},"modified":"2021-03-15T10:37:48","modified_gmt":"2021-03-15T05:07:48","slug":"dit-v-autodesk-asia-pvt-ltd-2021-the-chambers-journal-february-p-167-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dit-v-autodesk-asia-pvt-ltd-2021-the-chambers-journal-february-p-167-karn-hc\/","title":{"rendered":"DIT v. Autodesk Asia Pvt Ltd ( 2020) 275  Taxman 319\/ 120 taxmann.com 324 \/ ( 2021) The Chamber\u2019s Journal \u2013 February -P. 167 ( Karn) (HC)"},"content":{"rendered":"<p>The Court held that when a new rule in place of an old rule is substituted , the old one is never intended to keep alive and the substitution has the effect of deleting the old rule and making the new rule operative . The Court observed that paragraph 2 of Article 12 ,which provided for levy of tax on royalties or fees for technical services at the rate not exceeding 15% has been deleted and in its place , the provision which provides for levy of tax on the royalties or fees for technical services at the rate not exceeding 10% has been substituted . Accordingly the Court held that the Tribunal had rightly determined the rate of tax as substituted in clause 2 of Article 12 of the DTAA between India and Singapore applicable for the entire fiscal year as defined in DTAA and is liable to be taxed at 10% . \u00a0( ITA No 133 of 2013 dt 15 -9 -2020)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 90 :Double taxation relief \u2013 Notification dated 18 -7 -2005 \u2013 Reducing the tax rate from 15% to 10% &#8211; Applicable for the entire year \u2013 DTAA- India \u2013 Singapore [ Art . 12 ] <\/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":[21],"tags":[],"class_list":["post-15472","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-41y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15472","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=15472"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15472\/revisions"}],"predecessor-version":[{"id":15755,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15472\/revisions\/15755"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}