{"id":17417,"date":"2021-05-01T13:00:35","date_gmt":"2021-05-01T07:30:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/toshiba-corporation-in-re-2021-431-itr-414-aar\/"},"modified":"2021-05-01T13:00:35","modified_gmt":"2021-05-01T07:30:35","slug":"toshiba-corporation-in-re-2021-431-itr-414-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/toshiba-corporation-in-re-2021-431-itr-414-aar\/","title":{"rendered":"Toshiba Corporation, In Re (2021) 431 ITR 414 (AAR)"},"content":{"rendered":"<p>AAR held\u00a0 that the apportionment of profits to the technical services rendered by the applicant could not be done in an arbitrary manner. Such apportionment can be done only out of the \u201cf. o. b. price for main equipment\u201d and not against the other payments. It would be appropriate if the Assessing Officer determined this aspect and gave value to the fees for technical services, as these were included in the sale price of offshore supply of equipment, after making further necessary enquiries and giving a basis thereof.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India &#8211; Fees for technical services -Non-Resident -Employees not found to stay in India for more than six months \u2014 Income not liable to tax in India \u2014 Apportionment of expenses &#8211;  DTAA- India \u2013 Japan [ Art , 5, 7, 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-17417","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4wV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17417","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=17417"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17417\/revisions"}],"predecessor-version":[{"id":17418,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17417\/revisions\/17418"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}