{"id":17415,"date":"2021-05-01T12:59:03","date_gmt":"2021-05-01T07:29:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dtz-debenham-tie-leung-in-re-2021-431-itr-626-aar\/"},"modified":"2021-05-01T12:59:03","modified_gmt":"2021-05-01T07:29:03","slug":"dtz-debenham-tie-leung-in-re-2021-431-itr-626-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dtz-debenham-tie-leung-in-re-2021-431-itr-626-aar\/","title":{"rendered":"DTZ Debenham Tie Leung, In Re (2021) 431 ITR 626 (AAR)"},"content":{"rendered":"<p>AAR held that company providing advisory and consultancy services in filed of real estate has no permanent establishment in India\u00a0 hence receipts are not taxable as business income\u00a0 considering the\u00a0 article 7 and 13 of DTAA between India and United Kingdom.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India &#8211; Fees for technical services &#8211;  Company providing advisory and consultancy services infield of real estate -Not having permanent establishment in India \u2014 Receipts not taxable as business income- DTAA- India- United Kingdom   [ Art. 7, 13 ]  <\/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-17415","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4wT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17415","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=17415"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17415\/revisions"}],"predecessor-version":[{"id":17416,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17415\/revisions\/17416"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}