{"id":38468,"date":"2024-01-29T13:54:53","date_gmt":"2024-01-29T08:24:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-springer-nature-customer-services-centre-gmbh2023-458-itr-728-294-taxman-167-delhihc\/"},"modified":"2024-04-21T16:20:21","modified_gmt":"2024-04-21T10:50:21","slug":"cit-it-v-springer-nature-customer-services-centre-gmbh2023-458-itr-728-294-taxman-167-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-springer-nature-customer-services-centre-gmbh2023-458-itr-728-294-taxman-167-delhihc\/","title":{"rendered":"CIT (IT) v. Springer Nature Customer Services Centre GMBH(2023) 458 ITR 728\/ 294 Taxman 167 \/ 333 CTR 845 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that Commission received for rendering support in business operations in printed and on-line sale of\u00a0 books and journals. No special skills or knowledge were required to render services under the agreement.\u00a0\u00a0\u00a0 \u00a0Receipts are\u00a0 not fees for technical services.\u00a0 Subscription received from third-party customers in India for sale of E-Journals, Online Journals and books under Commissionaire agreement. No copy right granted hence not assessable as royalty. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Commission-Rendering support in business operations in printed and on-line sale of  books and journals &#8211; Receipts are  not fees for technical services-Subscription Received from third-party customers in India for sale of  E-Journals, Online Journals and books under Commissionaire agreement &#8211; No copy right granted-Not assessable as royalty-DTAA-India-Germany. [S.9(1)(vi), 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-38468","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a0s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38468","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=38468"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38468\/revisions"}],"predecessor-version":[{"id":41558,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38468\/revisions\/41558"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}