{"id":10744,"date":"2020-03-23T01:05:09","date_gmt":"2020-03-23T01:05:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/citit-v-nortel-network-singapore-pte-ltd-2019-111-taxmann-com-222-269-taxman-24-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-nortel-network-singapore-pte-ltd-2019-1\/"},"modified":"2021-07-16T10:44:27","modified_gmt":"2021-07-16T05:14:27","slug":"citit-v-nortel-network-singapore-pte-ltd-2019-111-taxmann-com-222-269-taxman-24-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-nortel-network-singapore-pte-ltd-2019-1","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-nortel-network-singapore-pte-ltd-2019-111-taxmann-com-222-269-taxman-24-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-nortel-network-singapore-pte-ltd-2019-1\/","title":{"rendered":"CIT(IT) v. Nortel Network Singapore (Pte) Ltd. (2019) 111 taxmann.com 222   (Delhi) (HC) Editorial: SLP is granted to the revenue; CIT(IT) v. Nortel Network Singapore (Pte) Ltd. (2019) 111 taxmann.com 222 \/ 269 Taxman 23 (SC)"},"content":{"rendered":"<p>Dismissing the appeal\u00a0 of the revenue\u00a0 the Court held that\u00a0 On the facts supervisory activities\u00a0 is\u00a0 not more e than 183 days in a fiscal year, hence no part of income from transaction is assessable in India.\u00a0 Followed Nortel Network\u00a0 India International Inc. v. DIT (2016) 386 ITR 353 (Delhi) (HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supervisory activities should be more than 183 days in a fiscal year-No part of income from transaction is assessable in India-DTAA-India-Singapore. [Art. 5, 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-10744","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Ni","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10744","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=10744"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10744\/revisions"}],"predecessor-version":[{"id":20220,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10744\/revisions\/20220"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}