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Welcome to CA Passion ! Feel free to explore here ! We share only relevant notes for upcoming attempts ! Current Highlights: * New Revised CA Course scheme to be implemented by ICAI from 1st July onwards * GST will be part of syllabus from Nov 17 onwards for CA Final students and from May 18 onwards for all students Get in touch with CA Passion.. Now !

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IMPORTANT ANNOUNCEMENT - Examination Timings - CA May - 2018 Examinations

An announcement dated 9th January 2018 informing the schedule and timings of the CA Examinations-May 2018 was hosted on www.icai.org The s...

Friday, 3 March 2017

CA Final DT Case Laws May 17 Series - Residential Status

Chapter: Residential Status & Scope of Total Income

#CAPassion #DTCL #M17-003

CIT v. Alcatel Lucent Canada (2015-Delhi HC)

Issue: Can consideration for supply of Software embedded in hardware tantamount to royalty u/s 9(1)(vi) ?

Facts: Foreign Co.engaged in manufacture and trade for GSM systems, supplied hardware & software to various entities in India. AO contended that the consideration for supply of software embedded in hardware is royalty u/s 9(1)(vi). Appellate authorities denied AO contention.

Decision: View taken by AO was not tenable. Where payment is made for hardware in which software is embedded and software did not have independent functional existence, no amount could be attributed as ‘royalty’ for software in terms of sec 9(1)(vi).


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