{"id":37374,"date":"2023-09-07T11:43:31","date_gmt":"2023-09-07T06:13:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-microsoft-corporation-ms-corp-2023453-itr-746-sc-editorial-cit-it-v-microsoft-corporation-ms-corp-2022-445-itr-6-delhihc-affirmed\/"},"modified":"2024-09-16T13:40:15","modified_gmt":"2024-09-16T08:10:15","slug":"citit-v-microsoft-corporation-ms-corp-2023453-itr-746-sc-editorial-cit-it-v-microsoft-corporation-ms-corp-2022-445-itr-6-delhihc-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-microsoft-corporation-ms-corp-2023453-itr-746-sc-editorial-cit-it-v-microsoft-corporation-ms-corp-2022-445-itr-6-delhihc-affirmed\/","title":{"rendered":"CIT(IT) v. Microsoft Corporation (Ms Corp) (2023)453 ITR 746\/293 Taxman 508   (SC) \/)\/ (2024) 298 Taxman 546 ( SC) Editorial: CIT (IT) v. Microsoft Corporation (Ms Corp) (2022) 445 ITR 6\/288 Taxman 32  (Delhi)(HC), affirmed."},"content":{"rendered":"<p>Dismissing the appeals of the Revenue\u00a0 the Court held that the Tribunal was right in holding that payments for licensing of software products of the assessee in the territory of India by it were not taxable in India as royalty under section\u00a09(1)(vi)\u00a0read with article 12 of the Double Taxation Avoidance Agreement. Dismissing the SLP the Court held that \u00a0in the case of<em>\u00a0<\/em>Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC) <em>\u00a0<\/em>was allowed on the issue raised in the special leave petition, it would be open to the Department to get the special leave petitions revived<em>.(<\/em>AY. 1997-98, 1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Transferee authorised to use licensed software-No transfer of  Copyright-Amount received is not royalty-DTAA-India-USA- SLP of Revenue dismissed.  [S. 90(2)  Art, 12, Art, 136]<\/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-37374","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9IO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37374","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=37374"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37374\/revisions"}],"predecessor-version":[{"id":46513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37374\/revisions\/46513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}