{"id":50937,"date":"2025-02-08T16:24:56","date_gmt":"2025-02-08T10:54:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ess-v-asst-cit-it-2024112-itr-326-trib-delhitrib\/"},"modified":"2025-02-08T16:24:56","modified_gmt":"2025-02-08T10:54:56","slug":"ess-v-asst-cit-it-2024112-itr-326-trib-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ess-v-asst-cit-it-2024112-itr-326-trib-delhitrib\/","title":{"rendered":"ESS v. Asst. CIT (IT) (2024)112 ITR 326 (Trib) (Delhi)(Trib)"},"content":{"rendered":"<p>Held that sub-licence designated rights is not royalty. Tribunal also directed the AO to allow correct credit taxes deducted at source.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sub-Licence of designated rights-Not royalty-Addition is deleted-Deduction of tax at source-Direction is  given to Assessing Officer to verify and allow correct credit of  taxes deducted at  source.[S. 9(1)(i), Form 26AS.] <\/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-50937","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dfz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50937","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=50937"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50937\/revisions"}],"predecessor-version":[{"id":50938,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50937\/revisions\/50938"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}