{"id":1780,"date":"2018-07-21T09:11:20","date_gmt":"2018-07-21T09:11:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/emmsons-international-ltd-v-dcit-2018-171-itd-140-delhi-trib\/"},"modified":"2018-07-21T09:11:20","modified_gmt":"2018-07-21T09:11:20","slug":"emmsons-international-ltd-v-dcit-2018-171-itd-140-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emmsons-international-ltd-v-dcit-2018-171-itd-140-delhi-trib\/","title":{"rendered":"Emmsons International Ltd.  v. DCIT (2018) 171 ITD 140  (Delhi)   (Trib.)"},"content":{"rendered":"<p>Allowing\u00a0 the appeal of the assessee the Tribunal held that ,<b><\/b>assessee can apply the rate prescribed under DTAA if it is beneficial to him. Provision of S.206AA\u00a0 does not override provisions of\u00a0 DTAA.\u00a0( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.206AA: Requirement to furnish Permanent Account Number-Payment to non \u2013resident \u2013 Assessee can apply the rate prescribed under DTAA if it is beneficial to him- Provision of S.206AA  does not override provisions of  DTAA [ S.90,195 ]<\/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-1780","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-sI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1780","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=1780"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1780\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}