{"id":23734,"date":"2022-01-11T11:53:17","date_gmt":"2022-01-11T06:23:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/essity-hygiene-and-health-ab-v-dy-cit-2021-190-itd-166-mum-trib\/"},"modified":"2022-01-11T11:53:17","modified_gmt":"2022-01-11T06:23:17","slug":"essity-hygiene-and-health-ab-v-dy-cit-2021-190-itd-166-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/essity-hygiene-and-health-ab-v-dy-cit-2021-190-itd-166-mum-trib\/","title":{"rendered":"Essity Hygiene and Health AB v. Dy. CIT (2021) 190 ITD 166 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that reimbursement of software licence fee was held to be not taxable as royalty. Followed earlier year order. \u00a0(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Reimbursement of software licence fee-Not liable to be taxed as royalty-DTAA-India-Swedish. [Art. 12] <\/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-23734","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6aO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23734","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=23734"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23734\/revisions"}],"predecessor-version":[{"id":23735,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23734\/revisions\/23735"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}