{"id":24366,"date":"2022-01-29T12:12:11","date_gmt":"2022-01-29T06:42:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ibm-singapore-pte-ltd-v-dcit-it-2021-191-itd-486-bang-trib\/"},"modified":"2022-01-29T12:12:11","modified_gmt":"2022-01-29T06:42:11","slug":"ibm-singapore-pte-ltd-v-dcit-it-2021-191-itd-486-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ibm-singapore-pte-ltd-v-dcit-it-2021-191-itd-486-bang-trib\/","title":{"rendered":"IBM Singapore (Pte.) Ltd. v. DCIT (IT) (2021) 191 ITD 486 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that sale of licence to use software could not be termed as royalty within provision of DTAA. Not liable to deduct tax at source. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of licence to use software-Not assessable as royalty-Not liable to deduct tax at source-DTAA-India-Singapore. [S. 9(1)(vii), 90(2), 195,  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-24366","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6l0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24366","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=24366"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24366\/revisions"}],"predecessor-version":[{"id":24367,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24366\/revisions\/24367"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}