{"id":15760,"date":"2021-03-16T10:43:32","date_gmt":"2021-03-16T05:13:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-wns-global-services-uk-ltd-2020-117-taxmann-com-143-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-wns-global-services-uk-ltd-2020-272-taxman-431-117-taxmann-com\/"},"modified":"2021-03-16T10:43:32","modified_gmt":"2021-03-16T05:13:32","slug":"citit-v-wns-global-services-uk-ltd-2020-117-taxmann-com-143-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-wns-global-services-uk-ltd-2020-272-taxman-431-117-taxmann-com","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-wns-global-services-uk-ltd-2020-117-taxmann-com-143-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-wns-global-services-uk-ltd-2020-272-taxman-431-117-taxmann-com\/","title":{"rendered":"CIT(IT) v. WNS Global Services ( UK) Ltd ( 2020) 117 taxmann.com 143 ( Bom) (HC) Editorial: SLP of revenue is dismissed , CIT v. WNS Global Services ( UK) Ltd ( 2020) 272 Taxman 431 \/ 117 taxmann.com 144 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court\u00a0 held that reimbursement of lease line charges received by the assessee , a U.K company from Indian company is not liable to be assessed as business income or royalty . ( AY. 2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India \u2013  Business income &#8211; Royalty -Lease line charges -Reimbursement \u2013 Not liable to be assessed as business income or royalty- DTAA-India -UK  . [ S.9(1)(vi), Art, 7 ,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-15760","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-46c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15760","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=15760"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15760\/revisions"}],"predecessor-version":[{"id":15761,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15760\/revisions\/15761"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}