{"id":15758,"date":"2021-03-15T11:10:14","date_gmt":"2021-03-15T05:40:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/infineon-technologies-india-p-ltd-v-dy-cit-2019-112-taxmann-com-401-karn-hc-editorial-slp-is-granted-infineon-technologies-india-p-ltd-v-dy-cit-2020-269-taxman-52-113-taxmmann-co\/"},"modified":"2021-03-15T11:10:14","modified_gmt":"2021-03-15T05:40:14","slug":"infineon-technologies-india-p-ltd-v-dy-cit-2019-112-taxmann-com-401-karn-hc-editorial-slp-is-granted-infineon-technologies-india-p-ltd-v-dy-cit-2020-269-taxman-52-113-taxmmann-co","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/infineon-technologies-india-p-ltd-v-dy-cit-2019-112-taxmann-com-401-karn-hc-editorial-slp-is-granted-infineon-technologies-india-p-ltd-v-dy-cit-2020-269-taxman-52-113-taxmmann-co\/","title":{"rendered":"Infineon Technologies India ( P) Ltd v .Dy CIT (2019) 112 taxmann.com 401 ( Karn) (HC) Editorial : SLP is granted Infineon Technologies India ( P) Ltd v .Dy CIT ( 2020) 269 Taxman 52 \/ 113 taxmmann.com 167 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the assesssee the Court held that\u00a0 payment made to foreign companies for import of software is royalty\u00a0 read with clause (iv) of explanation 2 to section 9(1) (vi) of the Act. ( AY. 2007 -08)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India \u2013  Royalty \u2013 Import of software -Held to be royalty .<\/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-15758","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-46a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15758","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=15758"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15758\/revisions"}],"predecessor-version":[{"id":15759,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15758\/revisions\/15759"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}