{"id":15327,"date":"2021-03-02T11:30:46","date_gmt":"2021-03-02T06:00:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ditit-v-jeans-knit-pvt-ltd-2020-428-itr-285-317-ctr-1-194-dtr-265-karn-hc\/"},"modified":"2021-03-13T13:02:56","modified_gmt":"2021-03-13T07:32:56","slug":"ditit-v-jeans-knit-pvt-ltd-2020-428-itr-285-317-ctr-1-194-dtr-265-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ditit-v-jeans-knit-pvt-ltd-2020-428-itr-285-317-ctr-1-194-dtr-265-karn-hc\/","title":{"rendered":"DIT(IT) v. Jeans Knit Pvt. Ltd. (2020) 428 ITR 285\/317 CTR 1\/194 DTR 265 \/ 119 taxmann.com 305(Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the non-resident company was nowhere involved either in identification of the exporter or in selecting the material and negotiating the price. The quality of material was also determined by the assessee and the non-resident company was only required to make physical inspection to see if it resembled the quality specified by the assessee. For rendering this service, no technical knowledge was required.\u00a0 No question of law. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Export of  garments-Inspecting garments, ensuring quality and export- Income received by non-resident not taxable in India-DTAA -India -Hong Kong  [S. 260A, Art , 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":[21],"tags":[],"class_list":["post-15327","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Zd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15327","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=15327"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15327\/revisions"}],"predecessor-version":[{"id":15741,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15327\/revisions\/15741"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}