{"id":41596,"date":"2024-04-26T09:45:18","date_gmt":"2024-04-26T04:15:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/relx-inc-v-acit-2023-149-taxmann-com-78-103-itr-54-sndelhi-trib\/"},"modified":"2024-04-26T09:45:18","modified_gmt":"2024-04-26T04:15:18","slug":"relx-inc-v-acit-2023-149-taxmann-com-78-103-itr-54-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/relx-inc-v-acit-2023-149-taxmann-com-78-103-itr-54-sndelhi-trib\/","title":{"rendered":"Relx Inc. v. ACIT (2023) 149 taxmann.com 78 \/ 103 ITR 54 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that receipt from subscription fees does not fall within the ambit of fees from technical service defined u\/s. 9(1)(vii). Further, by placing reliance of the order passed in case of group company viz. Elsevier Information Systems GmbH (ITA No. 1683\/Mum\/ 2015), held that receipt from online database is in the nature of business profit, therefore, the same is not taxable in India in absence of permanent establishment in India under Article 7 of India-US DTAA. (AY.2018-19,2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Non-resident-Subscription fees receipt from India \u2013 Online Database-Not taxable in absence of permanent establishment in India-DTAA-India-USA .[S.9(1)(i), Art. 7] <\/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-41596","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aOU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41596","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=41596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41596\/revisions"}],"predecessor-version":[{"id":41597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41596\/revisions\/41597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}