{"id":34180,"date":"2023-04-22T21:46:15","date_gmt":"2023-04-22T16:16:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/verint-system-ltd-v-dcit-2022-197-itd-50-delhitrib\/"},"modified":"2023-04-22T21:46:15","modified_gmt":"2023-04-22T16:16:15","slug":"verint-system-ltd-v-dcit-2022-197-itd-50-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/verint-system-ltd-v-dcit-2022-197-itd-50-delhitrib\/","title":{"rendered":"Verint System Ltd. v. DCIT (2022) 197 ITD 50 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 sale of off-shelf software by assessee-company to its AE was merely a sale of copyrighted article and had not resulted in transfer of any right in relation to a &#8216;copyright&#8217; embedded in software, amount received by assessee from its AE on account of sale of software\/license charges was not royalty under article 12(3) and as per section 9(1)(vi).\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Sale of off-shelf software-Not royalty-DTAA-India-Israel. [S. 9(1)(vii), Art. 12(3)] <\/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-34180","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Ti","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34180","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=34180"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34180\/revisions"}],"predecessor-version":[{"id":34181,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34180\/revisions\/34181"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}