The Grievance of the revenue is the\u00a0\u00a0 learned CIT(A) erred in holding that the assessee did not have tax withholding obligation in respect of payments of \u2018bandwidth services\u2019 to Reliance Jio Infocomm Pte Ltd, Singapore. \u00a0The question raised in the grounds of appeal is\u201d\u201c Whether on the facts and circumstances of the case and in law, Ld. \u00a0CIT(A) has erred in holding that tax was not required to be deducted at source on the payment made by the assessee to Reliance Jio Infocomm Pte Limited, Singapore (RJIPL) for availing bandwidth services as it did not amount to income of the payee by way of royalty u\/s 9(1)(vi) of the IT Act, 1961 read with Article 12 of India-Singapore DTAA?\u201d<\/p>\n
Honourable Tribunal explained entire law on whether the retrospective amendments to the definition of “royalty” in S. 9(1)(vi) of the Act can have bearing on the interpretation of the same term in the DTAAs explained with reference to the doctrine of “treaty override” and the Vienna Convention (CIT v. \u00a0Siemens Aktiongessellschaft\u00a0\u00a0 (2009) 310 ITR 320 (Bom) (HC) explained). \u00a0Appeal of revenue is dismissed.(ITA NoS. 6331 to 6334\/Mum\/2018, dt. \u00a015. 11. 2019)(AY. \u00a02018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 195 : Deduction at source-Non-resident-Income deemed to accrue or arise in India\u2013Royalty\u2013Doctrine of treaty override\u2013DTAA-India\u2013Singapore [ S.9(1)(vi), 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-8695","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2gf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8695","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=8695"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8695\/revisions"}],"predecessor-version":[{"id":10019,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8695\/revisions\/10019"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}