{"id":2056,"date":"2018-08-23T09:30:37","date_gmt":"2018-08-23T09:30:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bentley-nevada-llc-v-jt-dit-it-2018-164-dtr-1-delhitrib\/"},"modified":"2019-04-19T22:14:19","modified_gmt":"2019-04-19T22:14:19","slug":"bentley-nevada-llc-v-jt-dit-it-2018-164-dtr-1-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bentley-nevada-llc-v-jt-dit-it-2018-164-dtr-1-delhitrib\/","title":{"rendered":"Bentley Nevada LLC v. Jt. DIT (IT) (2018) 164 DTR 1 \/ 192 TTJ 651(Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that though the income from supply of computer software has been brought within the ambit of \u2018royalty\u2019 by insertion of Explanation 4 to section 9(1)(vi) by Finance Act, 2012 w.e.f. 1<sup>st<\/sup>June, 1976, when a software is embedded in hardware and there is one composite price, the entire amount remains as business income and a part of the same cannot be considered as royalty. (AY. 2002-03 to 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India \u2013  Royalty or business profits \u2013 Income from supply of software embedded in hardware &#8211;  Income relatable to supply of software cannot be treated as royalty income.[S.9(1)(i)]<\/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":[1],"tags":[],"class_list":["post-2056","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2056","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=2056"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2056\/revisions"}],"predecessor-version":[{"id":4978,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2056\/revisions\/4978"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}