{"id":43162,"date":"2024-06-07T19:13:18","date_gmt":"2024-06-07T13:43:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mentor-graphics-ireland-ltd-v-acit-it-2023-199-itd-147-delhi-trib\/"},"modified":"2024-06-07T19:13:18","modified_gmt":"2024-06-07T13:43:18","slug":"mentor-graphics-ireland-ltd-v-acit-it-2023-199-itd-147-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mentor-graphics-ireland-ltd-v-acit-it-2023-199-itd-147-delhi-trib\/","title":{"rendered":"Mentor Graphics (Ireland) Ltd. v. ACIT (IT) (2023) 199 ITD 147 (Delhi) (Trib.)"},"content":{"rendered":"<p>Assessee, an Ireland based company, received certain amount towards sale of software from its Indian distributors. The Assessing Officer held\u00a0 that receipts on account of sale of software is\u00a0 to be taxed as income from royalty as per article 12 of DTAA between India and Ireland. The\u00a0 assessee received consideration for transfer of a copyrighted product and not for transfer of copyrights in computer software programme, amount received by assessee was not in nature of &#8216;royalty&#8217; as defined under article 12 of India-Ireland DTAA. Addition is deleted.\u00a0 therefore, impugned order passed by Assessing Officer was to be deleted. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Computer software-Royalty-Income from sale of software to its distributor in India-Not in the nature of royalty-Not taxable in India-DTAA-India-Ireland.[S. 9(1)(vii),  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-43162","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bea","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43162","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=43162"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43162\/revisions"}],"predecessor-version":[{"id":43163,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43162\/revisions\/43163"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}