{"id":61269,"date":"2026-06-27T11:41:22","date_gmt":"2026-06-27T06:11:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/forcepoint-international-technology-ltd-v-acit-it-2025-215-itd-165-delhi-trib\/"},"modified":"2026-06-27T11:41:22","modified_gmt":"2026-06-27T06:11:22","slug":"forcepoint-international-technology-ltd-v-acit-it-2025-215-itd-165-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/forcepoint-international-technology-ltd-v-acit-it-2025-215-itd-165-delhi-trib\/","title":{"rendered":"Forcepoint International Technology Ltd. v. ACIT, IT (2025) 215 ITD 165 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that assessee, an Irish company, sold software products to Indian distributors for onward resale to end-users, since receipts were only for acquisition of software product simpliciter, facilitating digital security and not for rendering technical services, such income was not taxable in India as FTS. (AY. 2020-21)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-Sale of software products to Indian distributors for onward resale to end-users-Product simpliciter facilitating digital security and not for rendering technical services, such income was not taxable in India as FTS-DTAA-India-Ireland [Art. 12 (3)(b)] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61269","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fWd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61269","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=61269"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61269\/revisions"}],"predecessor-version":[{"id":61270,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61269\/revisions\/61270"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}