{"id":176,"date":"2018-04-29T09:13:17","date_gmt":"2018-04-29T09:13:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/production-resource-group-in-re-v-2018-401-itr-256-aar\/"},"modified":"2018-05-25T00:34:31","modified_gmt":"2018-05-25T00:34:31","slug":"production-resource-group-in-re-v-2018-401-itr-256-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/production-resource-group-in-re-v-2018-401-itr-256-aar\/","title":{"rendered":"Production Resource Group, In Re v. (2018) 401 ITR 256 \/301 CTR 62\/ 163 DTR 266 (AAR)"},"content":{"rendered":"<p>Applicant provided with exclusive office space as well as on-site space and lockable space for storing tools and equipment, identifiable place of business at its disposal, constitutes permanent establishment therefore income from activity is chargeable to tax in India as business profits .<br \/>\nOrganising committee of commonwealth games not acquiring Know-how or ability to use it. \u201cMake Available\u201d clause is not satisfied . Income does not constitute royalty hence income is not taxable as fees for technical services<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i):Income deemed to accrue or arise in India &#8211; Business connection -Technical and equipment and services for events \u2013DTAA- India \u2013 Belgium- Portugal [ S.9(1)(vii), 90, 195,Art, 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":[1],"tags":[],"class_list":["post-176","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/176","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=176"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/176\/revisions"}],"predecessor-version":[{"id":1000,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/176\/revisions\/1000"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}