{"id":15853,"date":"2021-03-24T12:00:11","date_gmt":"2021-03-24T06:30:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/siemens-mobile-communications-spa-v-cit-2020-182-itd-479-208-ttj-576-delhitrib\/"},"modified":"2021-03-24T12:00:11","modified_gmt":"2021-03-24T06:30:11","slug":"siemens-mobile-communications-spa-v-cit-2020-182-itd-479-208-ttj-576-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/siemens-mobile-communications-spa-v-cit-2020-182-itd-479-208-ttj-576-delhitrib\/","title":{"rendered":"Siemens Mobile Communications SPA v. CIT (2020) 182 ITD 479 \/208 TTJ 576 (Delhi)(Trib.)"},"content":{"rendered":"<p>During relevant years, assessee supplied microwave transmission equipment (including both hardware and software components) to its customers in India, being independent telecom operators. The AO\u00a0 held that\u00a0 a portion of profit earned by assessee attributable to aforesaid activities was taxable in India.\u00a0 On appeal the Tribunal\u00a0 held that\u00a0 since transactions of sale of equipment\u2019s was on principal to principal basis on assessee&#8217;s own account, unaffected by services rendered by SPCNL, said transactions would fall outside purview of section 9(1)(i).\u00a0 Accordingly the addition made by the AO was deleted.\u00a0 (AY. 1998-99 to 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supply of Microwave transmission equipment\u2019s-Sister concern could not be assessed as Permanent Establishment or Agency PE-DTAA-India-Italy. [Art. 5] <\/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-15853","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-47H","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15853","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=15853"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15853\/revisions"}],"predecessor-version":[{"id":15854,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15853\/revisions\/15854"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}