{"id":9449,"date":"2020-02-06T09:08:04","date_gmt":"2020-02-06T09:08:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-nortal-network-india-international-inc-2019-267-taxman-523-111-taxmann-com-224-delhihc-editorial-slp-is-granted-to-the-revenue-is-allowed-cit-v-nortal-network-india-international-inc\/"},"modified":"2020-02-06T09:08:04","modified_gmt":"2020-02-06T09:08:04","slug":"cit-v-nortal-network-india-international-inc-2019-267-taxman-523-111-taxmann-com-224-delhihc-editorial-slp-is-granted-to-the-revenue-is-allowed-cit-v-nortal-network-india-international-inc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-nortal-network-india-international-inc-2019-267-taxman-523-111-taxmann-com-224-delhihc-editorial-slp-is-granted-to-the-revenue-is-allowed-cit-v-nortal-network-india-international-inc\/","title":{"rendered":"CIT v. Nortal Network India International Inc (2019) 267 Taxman 523 \/ 111 taxmann.com 224 (Delhi)(HC) Editorial: SLP is granted to the revenue is allowed CIT v Nortal Network India International Inc ( 2019)267 Taxman 522 (SC)."},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Amount paid to Associated Enterprise towards embedded software is not royalty. Followed CIT(IT) v ZTE Corporation (2017) 392 ITR 80 (Delhi)(HC).\u00a0 Held no substantial question of law.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India\u2013Royalty\u2013 Amount paid to Associated Enterprise towards embedded software\u2013 Not royalty-No substantial question of law.[S. 260A]<\/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-9449","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2sp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9449","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=9449"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9449\/revisions"}],"predecessor-version":[{"id":9450,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9449\/revisions\/9450"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}