{"id":38808,"date":"2024-02-02T12:29:50","date_gmt":"2024-02-02T06:59:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-mol-corporation-2023454-itr-28-150-taxmann-com-117-delhihc-editorial-slp-of-revenue-is-dismissed-cit-v-mol-corporation-2023454-itr-32-293-taxman-74-sc\/"},"modified":"2024-02-02T12:29:50","modified_gmt":"2024-02-02T06:59:50","slug":"cit-it-v-mol-corporation-2023454-itr-28-150-taxmann-com-117-delhihc-editorial-slp-of-revenue-is-dismissed-cit-v-mol-corporation-2023454-itr-32-293-taxman-74-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-mol-corporation-2023454-itr-28-150-taxmann-com-117-delhihc-editorial-slp-of-revenue-is-dismissed-cit-v-mol-corporation-2023454-itr-32-293-taxman-74-sc\/","title":{"rendered":"CIT (IT) v. Mol Corporation (2023)454 ITR 28 \/150 taxmann.com 117 (Delhi)(HC) Editorial : SLP of Revenue is dismissed, CIT v. MOL Corporation (2023)454 ITR 32\/ 293 Taxman 74 (SC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held, dismissing the appeals, that the issue of taxability of software receipts was no longer res integra since the Supreme Court in Engineering Analysis Centre Of Excellence Pvt. Ltd. v. CIT\u00a0 [2021] 432 ITR 471 (SC)had held that the amounts paid by resident Indian end-users or distributors to non-resident computer software manufacturers or suppliers, as consideration for the resale or use of the computer software through end-user licence agreements or distribution agreements, was not royalty under section 9(1)(vi) of the Income-tax Act, 1961 for the use of copyright in the computer software, and did not give rise to any income taxable in India, as a result of which the persons referred to in section 195 were not liable to deduct any tax thereunder. No question of law arose.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.9(1)(i) : Income deemed to accrue or arise in India-Business  connection-Non-Resident-Use of copyright in the computer software-Software receipts-Not taxable in India-DTAA-India-USA. [S. 9(1)(vi), 90(2) 195, 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-38808","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a5W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38808","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=38808"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38808\/revisions"}],"predecessor-version":[{"id":38809,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38808\/revisions\/38809"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}