{"id":15885,"date":"2021-03-24T12:12:31","date_gmt":"2021-03-24T06:42:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maritime-vanguard-pte-ltd-v-acit-it-2020-182-itd-339-mum-trib\/"},"modified":"2021-03-24T12:12:31","modified_gmt":"2021-03-24T06:42:31","slug":"maritime-vanguard-pte-ltd-v-acit-it-2020-182-itd-339-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maritime-vanguard-pte-ltd-v-acit-it-2020-182-itd-339-mum-trib\/","title":{"rendered":"Maritime Vanguard Pte. Ltd. v. ACIT (IT) (2020) 182 ITD 339 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that since neither Assessing Officer nor DRP had examined applicability of section 44BB by looking into whether pith and substance of each of contract\/agreement entered by assessee was inextricably connected with prospecting, extraction or production of mineral oil, matter was to be remanded to pass an order afresh after examining each of contract\/agreement . ( AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils-Computation-Royalty-Substance of contract-Matter remanded-DTAA-India-Singapore. [S. 9(1)(vi), Art.  5, 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-15885","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-48d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15885","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=15885"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15885\/revisions"}],"predecessor-version":[{"id":15886,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15885\/revisions\/15886"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}