{"id":44734,"date":"2024-08-01T10:49:05","date_gmt":"2024-08-01T05:19:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pluralsight-llc-v-dy-cit-2023106-itr-70-sn-156-taxmann-com-436-bang-trib\/"},"modified":"2024-08-01T10:49:05","modified_gmt":"2024-08-01T05:19:05","slug":"pluralsight-llc-v-dy-cit-2023106-itr-70-sn-156-taxmann-com-436-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pluralsight-llc-v-dy-cit-2023106-itr-70-sn-156-taxmann-com-436-bang-trib\/","title":{"rendered":"Pluralsight LLC v. Dy. CIT (2023)106 ITR 70 (SN)\/ 156 taxmann.com 436 (Bang) (Trib)"},"content":{"rendered":"<p>Assessee Providing Online Technology Learning Platform On Its Website By Facilitating Viewing Of Online Videos By Customers .\u00a0 Subscription plans sold to customers in India at\u00a0 prices agreed between assessee and customers .\u00a0 Subscribers merely getting access to database to view videos akin to Copyrighted Articles.\u00a0 No right to use copyright in Videos or\u00a0 database . Assessee not imparting information regarding techniques, methodology or strategies employed in running its\u00a0 business .\u00a0 Subscription fees not for imparting of\u00a0 information concerning industrial, commercial or scientific experience of\u00a0 assessee .\u00a0 Subscription fee not consideration for use or right to use any industrial, commercial or scientific equipment . Subscription revenue received is not taxable as royalty. <em>\u00a0(<\/em>AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Providing online technology learning platform on its website-Subscription fee  is not consideration for use or right to use any industrial, commercial or  scientific equipment-Subscription revenue received is  not taxable as royalty&#8211;DTAA-India-USA [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-44734","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bDw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44734","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=44734"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44734\/revisions"}],"predecessor-version":[{"id":44735,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44734\/revisions\/44735"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}