{"id":15764,"date":"2021-03-16T11:10:00","date_gmt":"2021-03-16T05:40:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-intelsat-corporation-2020-113-taxmann-com-596-delhi-hc-editorial-slp-is-granted-to-the-revenue-cit-it-v-intelsat-corporation-2020-113-taxmann-com-597-sc\/"},"modified":"2021-07-16T10:28:36","modified_gmt":"2021-07-16T04:58:36","slug":"cit-it-v-intelsat-corporation-2020-113-taxmann-com-596-delhi-hc-editorial-slp-is-granted-to-the-revenue-cit-it-v-intelsat-corporation-2020-113-taxmann-com-597-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-intelsat-corporation-2020-113-taxmann-com-596-delhi-hc-editorial-slp-is-granted-to-the-revenue-cit-it-v-intelsat-corporation-2020-113-taxmann-com-597-sc\/","title":{"rendered":"CIT (IT) v. Intelsat Corporation ( 2020) 113 taxmann.com 596 ( Delhi ) (HC) Editorial: SLP is granted to the revenue , CIT (IT) v. Intelsat Corporation ( 2020) 113 taxmann.com 597 \/ 269 Taxman 369 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the payment received for use or right to use scientific or commercial equipment is not royalty considering the section 9(1)(vi) , Explanation (2) (iii) and (iva) and Article 12(3) (a) of India -USA DTAA.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1(vi) : Income deemed to accrue or arise in India \u2013  Royalty &#8211;  Right to use scientific or commercial equipment \u2013 Not royalty -Not liable to tax \u2013 DTAA- India \u2013 USA [ Art. 12(3) ] <\/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-15764","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-46g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15764","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=15764"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15764\/revisions"}],"predecessor-version":[{"id":20217,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15764\/revisions\/20217"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}