{"id":38460,"date":"2024-01-29T13:52:21","date_gmt":"2024-01-29T08:22:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dit-it-v-microsoft-regional-sales-corporation-2023-294-taxman-519-sc-editorial-ditit-v-microsoft-regional-sales-corporation-2023-151-taxmann-com-309-delhihc\/"},"modified":"2024-01-29T13:52:21","modified_gmt":"2024-01-29T08:22:21","slug":"dit-it-v-microsoft-regional-sales-corporation-2023-294-taxman-519-sc-editorial-ditit-v-microsoft-regional-sales-corporation-2023-151-taxmann-com-309-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dit-it-v-microsoft-regional-sales-corporation-2023-294-taxman-519-sc-editorial-ditit-v-microsoft-regional-sales-corporation-2023-151-taxmann-com-309-delhihc\/","title":{"rendered":"DIT (IT) v. Microsoft Regional Sales Corporation (2023) 294 Taxman 519 (SC) Editorial: DIT(IT) v. Microsoft Regional Sales Corporation (2023) 151 taxmann.com 309 (Delhi)(HC)"},"content":{"rendered":"<p>High Court held that the Tribunal\u00a0 was justified in deleting the\u00a0 addition made\u00a0 on account of recharacterization of receipts from sale of software licenses to Indian customers\/distributors as royalty. Relied on\u00a0 Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT (2021) 432 ITR 471 \/ 281 Taxman 19 (SC). High Court affirmed the order of the Tribunal. SLP of Revenue dismissed.\u00a0 (AY.\u00a0 1999-2000 to 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.  9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Software receipts-Tribunal was justified in deleting addition made in hands of assessee on account of recharacterization of receipts from sale of software licenses to Indian customers\/distributors as royalty-DTAA-India-USA-SLP of Revenue dismissed. [S. 260A, Art. 12] <\/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-38460","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a0k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38460","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=38460"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38460\/revisions"}],"predecessor-version":[{"id":38461,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38460\/revisions\/38461"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}