{"id":19878,"date":"2021-07-02T12:40:40","date_gmt":"2021-07-02T07:10:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/reuters-transaction-services-ltd-v-dy-cit-2020-187-dtr-268-204-ttj-624-mum-trib\/"},"modified":"2021-07-02T12:40:40","modified_gmt":"2021-07-02T07:10:40","slug":"reuters-transaction-services-ltd-v-dy-cit-2020-187-dtr-268-204-ttj-624-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/reuters-transaction-services-ltd-v-dy-cit-2020-187-dtr-268-204-ttj-624-mum-trib\/","title":{"rendered":"Reuters Transaction Services Ltd v. Dy . CIT ( 2020) 187 DTR 268\/ 204 TTJ 624 ( Mum) ( Trib)"},"content":{"rendered":"<p>Following the asseesee\u2019s own case for the Assessment year 2012-13\u00a0\u00a0 in DCIT v Reuters Transaction Services Ltd \u00a0[2018] 96 taxmann.com 354\u00a0 the Tribunal held\u00a0 that the amount received by the assessee from the customers in India is in the nature of royalty as per Article-13(3) of the India-UK Tax Treaty as well as the provisions of the Act. AY. 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India \u2013  Royalty &#8211; Subscription revenue received by the assessee to be in the nature of royalty and bringing it to tax in India.-DTAA -India -UK   [ S.90 , 115A, Art , 13 (6) ] <\/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-19878","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5aC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19878","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=19878"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19878\/revisions"}],"predecessor-version":[{"id":19879,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19878\/revisions\/19879"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}