{"id":44728,"date":"2024-08-01T10:42:19","date_gmt":"2024-08-01T05:12:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/adobe-systems-software-ireland-ltd-v-acit-it-2023106-itr-475-150-taxmann-com-437-delhitrib\/"},"modified":"2024-08-01T10:42:19","modified_gmt":"2024-08-01T05:12:19","slug":"adobe-systems-software-ireland-ltd-v-acit-it-2023106-itr-475-150-taxmann-com-437-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/adobe-systems-software-ireland-ltd-v-acit-it-2023106-itr-475-150-taxmann-com-437-delhitrib\/","title":{"rendered":"Adobe Systems Software Ireland Ltd v. ACIT (IT ) (2023)106 ITR 475 \/ 150 taxmann.com 437 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the Tribunal had held that when the transactions between the assessee and its Indian associated enterprise were found to be at arm&#8217;s length, no further attribution of profits could be made to the dependent agent permanent establishment in India.(AY. 2018-19, 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-Resident-Supply of  software and automated services-Arm\u2019s length-Attribution  of profits-DTAA-India-Ireland . [ S.92C , art.5, 11 ]  <\/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-44728","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bDq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44728","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=44728"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44728\/revisions"}],"predecessor-version":[{"id":44729,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44728\/revisions\/44729"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}