{"id":46313,"date":"2024-09-15T10:00:34","date_gmt":"2024-09-15T04:30:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-cognyte-technologies-israel-ltd-2024-297-taxman-120-delhihc\/"},"modified":"2024-09-15T10:00:34","modified_gmt":"2024-09-15T04:30:34","slug":"citit-v-cognyte-technologies-israel-ltd-2024-297-taxman-120-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-cognyte-technologies-israel-ltd-2024-297-taxman-120-delhihc\/","title":{"rendered":"CIT(IT) v. Cognyte Technologies Israel Ltd (2024) 297 Taxman 120 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that consideration received by assessee, a company incorporated and based in Israel, for sale of software to Indian company was not royalty since there was no transfer or use of copyright in sale of &#8216;off shelf&#8217; software that could come within ambit of royalty and, hence, it was not taxable in India.(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Consideration received by a company incorporated in Israel, for sale of software-Not royalty-No transfer of copyright in sale of off shelf software-Not taxable in India-DTAA-India-Israel. [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-46313","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c2Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46313","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=46313"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46313\/revisions"}],"predecessor-version":[{"id":46314,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46313\/revisions\/46314"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}