{"id":31078,"date":"2022-12-10T12:41:57","date_gmt":"2022-12-10T07:11:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-alcatel-lucent-international-2022-194-itd-368-delhi-trib\/"},"modified":"2022-12-10T12:41:57","modified_gmt":"2022-12-10T07:11:57","slug":"dcit-v-alcatel-lucent-international-2022-194-itd-368-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-alcatel-lucent-international-2022-194-itd-368-delhi-trib\/","title":{"rendered":"DCIT v. Alcatel Lucent International. (2022) 194 ITD 368 (Delhi) (Trib.)"},"content":{"rendered":"<p>Assessee, a foreign company\u00a0 manufacturer and supplier of\u00a0 telecommunication equipment.\u00a0 As regards supply of software embedded to telecommunication equipment to Indian customers, assessee contended\u00a0 that since software was inextricably linked to equipment supplied, payment received against said supply could not be treated as royalty.\u00a0 AO held\u00a0 that payment for software embedded to telecommunication equipments supplied to Indian customers was taxable as royalty on gross basis both under provisions of Act as well as tax treaty and, accordingly, he brought to tax royalty on embedded software.\u00a0 Tribunal held\u00a0 that income from supply of software embedded in hardware equipment or otherwise to customers in India did not amount to royalty under section 9(1)(vi) and under article 13, addition made by Assessing Officer was to be deleted.\u00a0 (AY. 2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Supply of software embedded in hardware equipment-Not royalty-Addition was deleted-DTAA-India-France.  [Art. 13] <\/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-31078","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-85g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31078","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=31078"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31078\/revisions"}],"predecessor-version":[{"id":31079,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31078\/revisions\/31079"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}