{"id":37378,"date":"2023-09-07T11:52:14","date_gmt":"2023-09-07T06:22:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/wipro-ltd-v-add-cit-2023453-itr-796-karnhc-editorial-add-cit-v-wipro-ltd-2023-453-itr-799-sc\/"},"modified":"2023-09-07T11:52:14","modified_gmt":"2023-09-07T06:22:14","slug":"wipro-ltd-v-add-cit-2023453-itr-796-karnhc-editorial-add-cit-v-wipro-ltd-2023-453-itr-799-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/wipro-ltd-v-add-cit-2023453-itr-796-karnhc-editorial-add-cit-v-wipro-ltd-2023-453-itr-799-sc\/","title":{"rendered":"Wipro Ltd. v. Add. CIT (2023)453 ITR 796 (Karn)(HC) Editorial: Add. CIT v. Wipro Ltd (2023) 453 ITR 799 (SC)"},"content":{"rendered":"<p>Allowing the appeal the Court held\u00a0 that the Tribunal was not correct in holding that the assessee was to be treated as an assessee-in-default under section\u00a0201(1)\u00a0of the Act holding that payments made by the assessee were in the nature of \u201croyalty payments\u201d as defined under Explanation 2 to section\u00a09(1)(vi)\u00a0of the Act and under the applicable Double Taxation Avoidance Agreements.(AY. 2007-08 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India &#8211; Royalty &#8211;<br \/>\nNon-Resident &#8211; Import of  licensed software directly supplied by foreign vendor to end-user in India under exclusive licences -Not liable to deduct tax at source. [S. 195, 201(1)]<\/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-37378","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9IS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37378","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=37378"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37378\/revisions"}],"predecessor-version":[{"id":37379,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37378\/revisions\/37379"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}