{"id":16241,"date":"2021-04-03T14:28:01","date_gmt":"2021-04-03T08:58:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ot-africa-line-ltd-v-ditit-2020-183-itd-159-192-dtr-241-206-ttj-716-mum-trib\/"},"modified":"2021-04-03T14:28:01","modified_gmt":"2021-04-03T08:58:01","slug":"ot-africa-line-ltd-v-ditit-2020-183-itd-159-192-dtr-241-206-ttj-716-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ot-africa-line-ltd-v-ditit-2020-183-itd-159-192-dtr-241-206-ttj-716-mum-trib\/","title":{"rendered":"OT Africa Line Ltd. v. DIT(IT) (2020) 183 ITD 159\/192 DTR 241 \/ 206 TTJ 716 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the asseessee the Tribunal held that agent of assessee, a UK based company in India, had been paid arm&#8217;s length remuneration, and income embedded in such remuneration had been taxed in India, no further profits could be taxed in hands of DAPE. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Dependent Agent-Arm&#8217;s length remuneration-DTAA-India-UK. [Art. 7] <\/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-16241","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4dX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16241","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=16241"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16241\/revisions"}],"predecessor-version":[{"id":16242,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16241\/revisions\/16242"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}