{"id":20484,"date":"2021-07-21T13:09:15","date_gmt":"2021-07-21T07:39:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/engineering-analysis-centre-of-excellence-p-ltd-v-cit-2021-432-itr-471-199-dtr-361-319-ctr-497-sc\/"},"modified":"2021-11-05T10:56:27","modified_gmt":"2021-11-05T05:26:27","slug":"engineering-analysis-centre-of-excellence-p-ltd-v-cit-2021-432-itr-471-199-dtr-361-319-ctr-497-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/engineering-analysis-centre-of-excellence-p-ltd-v-cit-2021-432-itr-471-199-dtr-361-319-ctr-497-sc\/","title":{"rendered":"Engineering Analysis Centre Of Excellence P. Ltd. v. CIT (2021) 432 ITR 471\/199 DTR 361\/ 319 CTR 497\/ 281 taxman 19\/ 125 taxmann.com 42  (SC) Citrix Systems Asia Pacific Pte. Ltd v. DIT CIT ( 2021) 432 ITR 471\/199 DTR 361\/ 319 CTR 497  \/    125 taxmann.com 42 ( SC) \/DIT v. Ericsson A.B . ( 2021) 432 ITR 471\/199 DTR 361\/ 319 CTR 497  \/    125 taxmann.com 42 ( SC)"},"content":{"rendered":"<p>Court observed that\u00a0 while interpreting double taxation avoidance agreements \u00a0with other States\u00a0 have to be interpreted liberally \u00a0with a view to implement \u00a0the true intention of parties. Mere \u00a0position taken by India with respect to OECD commentary \u00a0do not alter the DTAA\u2019s provisions , unless the latter are actually amended by way of bilateral re -negotiation . The OCED Commentary on \u00a0article 12 of the OECD Model Tax Convention in the DTAAs will continue to have persuasive value as to interpretation of the term \u00a0\u00a0\u201croyalties \u201c contained therein.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes \u2013 Royalties &#8211; Double Taxation Avoidance agreements \u2013 Liberal construction- DTAA -India \u2013 Singapore  [S. 9(1) (vi), 195 ,  Art, 3, 12 (3) , 30 ] <\/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-20484","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ko","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20484","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=20484"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20484\/revisions"}],"predecessor-version":[{"id":22464,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20484\/revisions\/22464"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}