{"id":15749,"date":"2021-03-13T13:41:59","date_gmt":"2021-03-13T08:11:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/intel-technology-india-p-ltd-v-cit-it-2020-121-taxmann-com-130-sc\/"},"modified":"2021-03-13T13:41:59","modified_gmt":"2021-03-13T08:11:59","slug":"intel-technology-india-p-ltd-v-cit-it-2020-121-taxmann-com-130-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/intel-technology-india-p-ltd-v-cit-it-2020-121-taxmann-com-130-sc\/","title":{"rendered":"Intel Technology India (P) Ltd v .CIT (IT) ( 2020) 121 taxmann.com 130 (SC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that since the High Court has not answered the question on merits the matter remanded to the High Court . Followed GE India Technology Centre (P) Ltd v. CIT ( 2010) 327 ITR 456 (SC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India \u2013  Royalty \u2013 High Court has not decided on merit \u2013 Matter remanded- OECD Model Convention . [ 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-15749","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-461","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15749","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=15749"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15749\/revisions"}],"predecessor-version":[{"id":15750,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15749\/revisions\/15750"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}