{"id":52596,"date":"2025-04-05T11:02:04","date_gmt":"2025-04-05T05:32:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-it-v-juniper-networks-international-b-v-2023-154-taxmann-com-563-37-nypttj-1364-2024-227-ttj-529-2024-234-dtr-49-mumtrib\/"},"modified":"2025-04-05T11:02:04","modified_gmt":"2025-04-05T05:32:04","slug":"acit-it-v-juniper-networks-international-b-v-2023-154-taxmann-com-563-37-nypttj-1364-2024-227-ttj-529-2024-234-dtr-49-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-it-v-juniper-networks-international-b-v-2023-154-taxmann-com-563-37-nypttj-1364-2024-227-ttj-529-2024-234-dtr-49-mumtrib\/","title":{"rendered":"ACIT (IT) v. Juniper Networks International B.V (2023) 154 taxmann.com 563 \/ 37 NYPTTJ 1364 \/ (2024) 227 TTJ 529 \/ (2024) 234 DTR 49 (Mum)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 payment received for user of software is neither fees for technical services nor royalty. Not taxable in India. Appeal of Revenue is dismissed. \u00a0(AY-2013-14, 2015-16 &amp; 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-User of software-Payment received cannot be taxable as fees for technical services  or  royalty-DTAA-India-Netherland [S. 9(1)(vi), 90, Art. 12(5)]<\/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-52596","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dGk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52596","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=52596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52596\/revisions"}],"predecessor-version":[{"id":52597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52596\/revisions\/52597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}