{"id":16775,"date":"2021-04-16T12:24:03","date_gmt":"2021-04-16T06:54:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/audi-ag-v-dcit-it-2020-185-itd-149-mum-trib\/"},"modified":"2021-04-16T12:24:03","modified_gmt":"2021-04-16T06:54:03","slug":"audi-ag-v-dcit-it-2020-185-itd-149-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/audi-ag-v-dcit-it-2020-185-itd-149-mum-trib\/","title":{"rendered":"AUDI AG v. DCIT (IT) (2020) 185 ITD 149 (Mum.)(Trib.)"},"content":{"rendered":"<p>Assessee, a tax resident of Germany, was engaged in business of manufacturing and selling of cars. Assessee appointed an entity as a sole distributor of cars in India. AO held that in view of section 9(1)(1) read with Art 5 of DTAA between India and German held that taxable in India.\u00a0 Tribunal held that as the business was done Principal to Principal basis\u00a0 provision of section 9(1)(i) read with Article 5 of India German Treaty is held to be not applicable.\u00a0\u00a0\u00a0\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Sole distributor of cars in India-Principal-to-Principal basis-DTAA-India-German. [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-16775","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4mz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16775","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=16775"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16775\/revisions"}],"predecessor-version":[{"id":16776,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16775\/revisions\/16776"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}