{"id":42409,"date":"2024-05-04T15:29:47","date_gmt":"2024-05-04T09:59:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-nagravision-s-a-2023-157-taxmann-com-457-2024-461-itr-143-delhihc-editorial-slp-of-revenue-is-dismissed-cit-it-v-nagravision-s-a-2024-297-taxman-65-461-itr-146-sc\/"},"modified":"2024-05-04T15:29:47","modified_gmt":"2024-05-04T09:59:47","slug":"cit-it-v-nagravision-s-a-2023-157-taxmann-com-457-2024-461-itr-143-delhihc-editorial-slp-of-revenue-is-dismissed-cit-it-v-nagravision-s-a-2024-297-taxman-65-461-itr-146-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-nagravision-s-a-2023-157-taxmann-com-457-2024-461-itr-143-delhihc-editorial-slp-of-revenue-is-dismissed-cit-it-v-nagravision-s-a-2024-297-taxman-65-461-itr-146-sc\/","title":{"rendered":"CIT (IT) v. Nagravision S. A. (2023) 157 taxmann.com 457\/ (2024) 461 ITR 143 (Delhi)(HC) Editorial : SLP of Revenue is dismissed, CIT (IT) v. Nagravision S. A (2024) 297 Taxman 65\/ 461 ITR 146 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 income of a Switzerland-based company from supply of CAS and middleware products to Indian customers did not fall under &#8216;royalty&#8217; as defined under section 9(1)(vi) and article 12(3) of India-Swiss DTAA and thus, same did not give rise to any income taxable in India. Not liable to deduct tax at source. Order of Tribunal is affirmed. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Income of supply of CAS and middleware products by the Switzerland company to Indian customers-Does not fall within the ambit of \u2018royalty\u2019 as defined in section 9(1)(vi) as well as DTAA-Not liable to deduct tax at source-DTAA-India-Switzerland  [S.195, 260A,  Art. 12(3) [<\/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-42409","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b21","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42409","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=42409"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42409\/revisions"}],"predecessor-version":[{"id":42410,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42409\/revisions\/42410"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}