{"id":15732,"date":"2021-03-13T12:14:26","date_gmt":"2021-03-13T06:44:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-united-india-insurance-co-2019-111-taxmann-com-217-mad-hc-editorial-slp-is-granted-to-the-revenue-cit-v-united-india-insurance-co-2020-117-taxmann-com-849-273-taxman-187-sc\/"},"modified":"2021-03-13T12:14:26","modified_gmt":"2021-03-13T06:44:26","slug":"cit-v-united-india-insurance-co-2019-111-taxmann-com-217-mad-hc-editorial-slp-is-granted-to-the-revenue-cit-v-united-india-insurance-co-2020-117-taxmann-com-849-273-taxman-187-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-united-india-insurance-co-2019-111-taxmann-com-217-mad-hc-editorial-slp-is-granted-to-the-revenue-cit-v-united-india-insurance-co-2020-117-taxmann-com-849-273-taxman-187-sc\/","title":{"rendered":"CIT v. United India Insurance Co ( 2019) 111 taxmann.com 217 (Mad) (HC) Editorial: SLP is granted to the revenue , CIT v. United India Insurance Co ( 2020) 117 taxmann.com 849\/ 273 Taxman 187 SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue survey\u00a0 fees paid for non -resident outside the country\u00a0 , the assessee is not liable to deduct tax at source since entire services of the surveyors were rendered outside India . (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i): Income deemed to accrue or arise in India &#8211; Business connection \u2013 Survey fees paid outside India \u2013Service rendered outside India &#8211; Not liable to deduct tax at source [ S.195 ]<\/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-15732","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-45K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15732","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=15732"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15732\/revisions"}],"predecessor-version":[{"id":15733,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15732\/revisions\/15733"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}