{"id":4945,"date":"2019-04-18T12:36:28","date_gmt":"2019-04-18T12:36:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tata-technologies-ltd-v-dy-cit-it2018-193-ttj-833-punetrib\/"},"modified":"2019-04-18T12:36:28","modified_gmt":"2019-04-18T12:36:28","slug":"tata-technologies-ltd-v-dy-cit-it2018-193-ttj-833-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-technologies-ltd-v-dy-cit-it2018-193-ttj-833-punetrib\/","title":{"rendered":"Tata Technologies Ltd. v. Dy.CIT (IT)(2018) 193 TTJ 833 (Pune)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the\u00a0 Tribunal held that payment made for purchase of software was not royalty as per definition of \u2018royalty&#8217; under DTAA between India and USA, Germany and Singapore, since term \u2018royalty&#8217; under DTAA with these different countries had not been amended. Law could not compel a person to do something which was impossible to perform. Even if definition of \u2018royalty&#8217; under the Act stand amended but assessee was not liable to withhold tax on payments made to Non-resident entities on account of purchase of software. As on date of payment, assessee was not liable to withhold tax u\/s 195 thus no liability could be fastened on assessee to deduct tax at source on basis of subsequent amendments made in the Act in relation to payments made to Non-resident, on date anterior to date of amendment, though retrospectively applied, Clarificatory nature of amendment to section 9(1)(vi) was\u00a0 applied.<em>\u00a0 <\/em>(AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India\u2013Royalty- Purchase of software does not fall in realm of \u2018royalty&#8217;-No liability  to withhold tax-Cannot be held to be in default-DTAA-India\u2013USA-Singapore\u2013Germany.  [S. 90(2), 194, 195, 201(1), 201(IA)].<\/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":[1],"tags":[],"class_list":["post-4945","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1hL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4945","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=4945"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4945\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}