{"id":177,"date":"2018-04-29T09:14:17","date_gmt":"2018-04-29T09:14:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/credit-agricole-corporate-investment-bank-v-dit-it-2018-168-itd-553-mum-trib\/"},"modified":"2018-04-29T09:14:17","modified_gmt":"2018-04-29T09:14:17","slug":"credit-agricole-corporate-investment-bank-v-dit-it-2018-168-itd-553-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/credit-agricole-corporate-investment-bank-v-dit-it-2018-168-itd-553-mum-trib\/","title":{"rendered":"Credit Agricole Corporate &#038; Investment Bank  v. DIT (IT) (2018) 168 ITD 553 (Mum) (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assesse the Tribunal held that ;  provisions of sub-article (1) and (2) of article 12 of India-France DTAA would apply only when recipient of interest was not having a permanent establishment in country where it had received interest.( AY. 2005 -06 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(v) : Income deemed to accrue or arise in India \u2013 Interest -DTAA would apply only when recipient of interest was not having a permanent establishment in country where it had received interest- DTAA- India \u2013France [ Art. 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-177","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/177","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=177"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/177\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}