{"id":175,"date":"2018-04-29T09:12:26","date_gmt":"2018-04-29T09:12:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/michelin-tamil-nadu-tyres-p-ltd-in-re-2018-401-itr-164-aar-hc\/"},"modified":"2018-07-01T08:37:57","modified_gmt":"2018-07-01T08:37:57","slug":"michelin-tamil-nadu-tyres-p-ltd-in-re-2018-401-itr-164-aar-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/michelin-tamil-nadu-tyres-p-ltd-in-re-2018-401-itr-164-aar-hc\/","title":{"rendered":"Michelin Tamil Nadu Tyres P. Ltd., In Re. (2018) 401 ITR 164\/301 CTR 397\/ 163 DTR 385 (AAR)"},"content":{"rendered":"<p>AAR held that , title in equipment imported transferred outside India delivery of equipment outside India and consideration for supply of plant and equipment paid in Euros to Bank outside India therefore the applicant is not liable to deduct tax at source .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i):Income deemed to accrue or arise in India &#8211; Business connection \u2013 Title in equipment imported transferred outside India \u2014 Delivery of equipment outside India  and consideration for supply of  plant and equipment paid in Euros to Bank outside India \u2013 Not liable to deduct tax at source .[S.195 ]<\/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":[1],"tags":[],"class_list":["post-175","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/175","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=175"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/175\/revisions"}],"predecessor-version":[{"id":1551,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/175\/revisions\/1551"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}