{"id":179,"date":"2018-04-29T09:15:49","date_gmt":"2018-04-29T09:15:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-kpmg-advisory-services-p-ltd-2018-168-itd-34-mum-trib\/"},"modified":"2018-04-29T09:15:49","modified_gmt":"2018-04-29T09:15:49","slug":"dcit-v-kpmg-advisory-services-p-ltd-2018-168-itd-34-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-kpmg-advisory-services-p-ltd-2018-168-itd-34-mum-trib\/","title":{"rendered":"DCIT  v.  KPMG Advisory Services (P.) Ltd. (2018) 168 ITD 34 (Mum)  (Trib"},"content":{"rendered":"<p>Professional charges paid by assessee to a non-resident company located in Bangladesh could not be brought to tax in India as royalty . Followed order of earlier year.  ( AY. 2005 -06 to 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India \u2013  Royalty &#8211; Professional charges paid by assessee to a non-resident company located in Bangladesh could not be brought to tax in India as royalty \u2013 DTAA- India \u2013 Bangladesh [ Art 13(2) ]<\/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-179","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/179","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=179"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/179\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}