{"id":12147,"date":"2020-09-11T02:51:46","date_gmt":"2020-09-11T02:51:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sesa-goa-ltd-v-jcit-2020423-itr-426-bom-hc\/"},"modified":"2021-05-09T13:51:15","modified_gmt":"2021-05-09T08:21:15","slug":"sesa-goa-ltd-v-jcit-2020423-itr-426-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sesa-goa-ltd-v-jcit-2020423-itr-426-bom-hc\/","title":{"rendered":"Sesa Goa Ltd. v JCIT (2020)423 ITR 426\/ 117 taxmann.com 96\/193 DTR 41\/ 316 CTR 446 (Bom) (HC)"},"content":{"rendered":"<p>Court held that that the demurrage paid to the non-resident buyers of iron ore in terms of the relevant sales contract was not income that accrued or arose to the non-resident buyers in India within the meaning of section\u00a05(2)(b)\u00a0read with Explanation 1(b) to section\u00a09(1)(i)\u00a0( AY.2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i): Income deemed to accrue or arise in India &#8211; Business connection \u2013 Non -resident &#8211; Goods for export -Amount received as demurrage charges from seller in India \u2014 Held to be not taxable [ S.5 (2)(b),  40(a)(i), 172 ]<\/p>\n<p>  ]<\/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-12147","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-39V","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12147","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=12147"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12147\/revisions"}],"predecessor-version":[{"id":17723,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12147\/revisions\/17723"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}