{"id":5809,"date":"2019-06-19T12:36:17","date_gmt":"2019-06-19T12:36:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sandvik-tooling-sverige-ab-v-dcit-it-2019-176-itd-390-punetrib\/"},"modified":"2019-06-19T12:36:17","modified_gmt":"2019-06-19T12:36:17","slug":"sandvik-tooling-sverige-ab-v-dcit-it-2019-176-itd-390-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandvik-tooling-sverige-ab-v-dcit-it-2019-176-itd-390-punetrib\/","title":{"rendered":"Sandvik Tooling Sverige AB v. DCIT  (IT)  (2019) 176 ITD 390 (Pune)(Trib.)"},"content":{"rendered":"<p>Assessee\u00a0 non-resident and was providing software services and also IT support services to Swedish Company (SA)\u00a0 Since SA did not acquire any copyright in software and it was a mere transfer of copyrighted software, consideration received by assessee would not amount to &#8216;royalty&#8217; or &#8216;fees for included services&#8217; or &#8216;fees for technical services&#8217; under realm of section 9 (1)(vi) or under article 12 of DTAA between India and Sweden. Accordingly not taxable in India. Not liable to deduct tax at source. (AY. 2010-11, 2011-12, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India\u2013Non-Resident-Royalty-Computer software-Transfer of copyrighted software-consideration would not amount to &#8216;royalty&#8217; or fees for &#8216;included services&#8217; or &#8216;technical services&#8217;-Not  taxable in India\u2013 Not liable to deduct tax at source-DTAA-India\u2013Sweden.[S.9(1)(i), 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":[1],"tags":[],"class_list":["post-5809","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5809","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=5809"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5809\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}