{"id":24364,"date":"2022-01-29T12:11:44","date_gmt":"2022-01-29T06:41:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/world-courier-india-p-ltd-v-2021-191-itd-264-bang-trib\/"},"modified":"2023-07-24T10:23:13","modified_gmt":"2023-07-24T04:53:13","slug":"world-courier-india-p-ltd-v-2021-191-itd-264-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/world-courier-india-p-ltd-v-2021-191-itd-264-bang-trib\/","title":{"rendered":"World Courier (India) (P.) Ltd. v. (2021) 191 ITD 264 \/(2022) 99 ITR 170 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 payment was made for sale\/license of computer software on a CD\/other physical media and end-user only got right to use computer software under a non-exclusive licence ensuring owner continues to retain ownership under section 14(b) of Copyright Act, payments could not be classed as a royalty. Matter remanded to examine the terms of agreement. (AY. 2012-13, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of computer software on a  CD-Payment is not royalty-Matter remanded-DTAA-India-USA. [S. 9(1)(vii), Art. 12,  Copy Right Act, S. 14(b)] <\/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-24364","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6kY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24364","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=24364"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24364\/revisions"}],"predecessor-version":[{"id":35124,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24364\/revisions\/35124"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}