{"id":59515,"date":"2026-04-17T11:58:59","date_gmt":"2026-04-17T06:28:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-int-v-salesforce-com-singapore-pte-ltd2025-306-taxman-95-sc-editorial-cit-int-v-salesforce-com-singapore-pte-ltd-2024165-taxmann-com-580-delhihc\/"},"modified":"2026-04-17T11:58:59","modified_gmt":"2026-04-17T06:28:59","slug":"cit-int-v-salesforce-com-singapore-pte-ltd2025-306-taxman-95-sc-editorial-cit-int-v-salesforce-com-singapore-pte-ltd-2024165-taxmann-com-580-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-int-v-salesforce-com-singapore-pte-ltd2025-306-taxman-95-sc-editorial-cit-int-v-salesforce-com-singapore-pte-ltd-2024165-taxmann-com-580-delhihc\/","title":{"rendered":"CIT (Int) v. Salesforce.com Singapore Pte Ltd(2025) 306 Taxman 95 (SC) Editorial : CIT (Int) v. Salesforce.com Singapore Pte Ltd (2024)165 taxmann.com 580 (Delhi)(HC)"},"content":{"rendered":"<p>High Court held that the Subscribers only used services; no equipment\/software rights were granted; hence, fees are not taxable in India as royalty\/FTS. The Supreme Court dismissed the SLP filed by the Revenue (AY.2010-11 to 2016-17)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-<br \/>\nSubscription fees for remote access to CRM application without any transfer of copyright are not \u201croyalty\u201d under Sec. 9(1)(vi) and not taxable\u2014SLP dismissed-DTAA-India-Singappore.  [Art. 12, Art. 136] <\/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-59515","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ftV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59515","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=59515"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59515\/revisions"}],"predecessor-version":[{"id":59516,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59515\/revisions\/59516"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}