{"id":45175,"date":"2024-08-16T07:40:07","date_gmt":"2024-08-16T02:10:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/software-one-pte-ltd-v-asst-cit-it-2023108-itr-464-delhitrib\/"},"modified":"2024-08-16T07:40:07","modified_gmt":"2024-08-16T02:10:07","slug":"software-one-pte-ltd-v-asst-cit-it-2023108-itr-464-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/software-one-pte-ltd-v-asst-cit-it-2023108-itr-464-delhitrib\/","title":{"rendered":"Software One Pte. Ltd. v.Asst. CIT (IT) (2023)108 ITR 464 (Delhi)(Trib)"},"content":{"rendered":"<p>Hel that no material was found brought on record by the Assessing Officer to establish that during the rendition of services, the assessee had made available technical know-how, skill, etc., to the service recipient so as to enable him to apply technical knowledge, know-how, skill, etc., in the future independently, without the aid and assistance of the assessee. Moreover, in the final assessment orders, the Assessing Officer had not made any discussion under article\u00a012(4)\u00a0of the\u00a0Double Taxation Avoidance Agreement between India and Singapore\u00a0to tax a part of the receipts. Addition is deleted.(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-Income from software sales and support services \u2014 Addition is deleted-DTAA-India-Singapore.[art. 12(4)] <\/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-45175","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bKD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45175","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=45175"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45175\/revisions"}],"predecessor-version":[{"id":45176,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45175\/revisions\/45176"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}