{"id":45868,"date":"2024-09-08T17:31:09","date_gmt":"2024-09-08T12:01:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-nagravision-s-a-2024461-itr-146-297-taxman-65-sc-editorial-cit-it-v-nagravision-s-a-2023-157-taxmann-com-457-2024-461-itr-143-delhihc\/"},"modified":"2024-09-08T17:31:09","modified_gmt":"2024-09-08T12:01:09","slug":"cit-it-v-nagravision-s-a-2024461-itr-146-297-taxman-65-sc-editorial-cit-it-v-nagravision-s-a-2023-157-taxmann-com-457-2024-461-itr-143-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-nagravision-s-a-2024461-itr-146-297-taxman-65-sc-editorial-cit-it-v-nagravision-s-a-2023-157-taxmann-com-457-2024-461-itr-143-delhihc\/","title":{"rendered":"CIT (IT) v. Nagravision S. A. (2024)461 ITR 146\/ 297 Taxman 65 (SC) Editorial : CIT (IT) v. Nagravision S. A. (2023) 157 taxmann.com 457\/ (2024) 461 ITR 143 (Delhi)(HC)."},"content":{"rendered":"<p>Dismissing the appeal of the Revenue\u00a0 the Court held that\u00a0 the Tribunal was justified in holding that the income received from supply of conditional access systems and middleware products to Indian customers did not fall under \u201croyalty\u201d as defined under section\u00a09(1)(vi)\u00a0of the\u00a0Income-tax Act, 1961, and article 12(3) of the Double Taxation Avoidance Agreement between India and Switzerland.\u00a0 SLP of Revenue is dismissed. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software- Sale of  conditional access systems and middleware products to Indian customers- Not taxable as royalty-SLP dismissed-DTAA-India-Switzerland.[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-45868","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bVO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45868","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=45868"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45868\/revisions"}],"predecessor-version":[{"id":45869,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45868\/revisions\/45869"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}