{"id":3254,"date":"2018-12-15T09:58:38","date_gmt":"2018-12-15T09:58:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/qualcomm-incorporated-v-ddit-2018-65-itr-248-52-cch-0338-delhi-trib-2\/"},"modified":"2018-12-15T09:58:38","modified_gmt":"2018-12-15T09:58:38","slug":"qualcomm-incorporated-v-ddit-2018-65-itr-248-52-cch-0338-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/qualcomm-incorporated-v-ddit-2018-65-itr-248-52-cch-0338-delhi-trib-2\/","title":{"rendered":"Qualcomm Incorporated v. DDIT (2018) 65 ITR 248\/52 CCH 0338 (Delhi) (Trib.)"},"content":{"rendered":"<p>Following assessee\u2019s own case for AY 2005-06 to AY 2008-09, the Tribunal held that when there was no transfer of any right in respect of copyright by assessee and it was a case of mere transfer of a copyrighted article said payment was for copyrighted article and represented purchase price of an article and could not be considered as royalty either under Income-tax Act or under DTAA. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India \u2013 Royalty \u2013 Consideration paid for copyrighted article is  not royalty and hence cannot be brought to tax either under Act or under DTAA<\/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-3254","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Qu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3254","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=3254"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3254\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}