{"id":1037,"date":"2018-05-31T08:41:53","date_gmt":"2018-05-31T08:41:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-deloitte-haskins-sells-2018-170-itd-267-mum-trib\/"},"modified":"2019-05-07T10:52:04","modified_gmt":"2019-05-07T10:52:04","slug":"acit-v-deloitte-haskins-sells-2018-170-itd-267-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-deloitte-haskins-sells-2018-170-itd-267-mum-trib\/","title":{"rendered":"ACIT  v. Deloitte Haskins &#038; Sells. (2018) 170 ITD 267 \/ 196 TTJ 355\/ ( 2019) 174 DTR 289(Mum)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ;Professional fees paid to foreign company to know about tax law applicable in that Country could not be taxed in India as per Art 14 of the OECD Model Tax Convention\u00a0hence not liable to deduct tax at source .(AY. 2006 -07 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible &#8211; Deduction at source -Non-resident \u2013Professional fees paid to foreign company to know about tax law applicable in that Country could not be taxed in India as per Art 14 of the OECD Model Tax Convention  hence not liable to deduct tax at source.<\/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-1037","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1037","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=1037"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1037\/revisions"}],"predecessor-version":[{"id":5387,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1037\/revisions\/5387"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}