{"id":1916,"date":"2018-08-05T11:37:05","date_gmt":"2018-08-05T11:37:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/societe-de-promotion-et-de-participation-pour-la-cooperation-economique-in-re-2018-256-taxman-129-aar\/"},"modified":"2018-08-22T15:00:45","modified_gmt":"2018-08-22T15:00:45","slug":"societe-de-promotion-et-de-participation-pour-la-cooperation-economique-in-re-2018-256-taxman-129-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/societe-de-promotion-et-de-participation-pour-la-cooperation-economique-in-re-2018-256-taxman-129-aar\/","title":{"rendered":"Societe De Promotion Et De Participation Pour La Cooperation Economique, In re (2018) 256 Taxman  129\/\/166 DTR 361 \/ 303 CTR 144  (AAR )"},"content":{"rendered":"<p>AAR held that\u00a0 Front-end fee payable by a customer in India, for appraisal of loan application carried out outside India, under financing arrangement with Applicant is not taxable as income from &#8216;interest&#8217; \u00a0and said fee is also not taxable as fee for technical services (FTS) under \u00a0as they do not pass &#8216;make available&#8217; test.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i): Income deemed to accrue or arise in India &#8211; Business connection -Front-end fee payable by a customer in India, for appraisal of loan application carried out outside India, under financing arrangement with Applicant is not taxable as income from &#8216;interest&#8217;  and said fee is also not taxable as fee for technical services (FTS) under  as they do not pass &#8216;make available&#8217; test- Not liable to deduct tax at source \u2013 DTAA India- France  [S.195 , Art 12 , 13 ]<\/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-1916","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-uU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1916","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=1916"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1916\/revisions"}],"predecessor-version":[{"id":2042,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1916\/revisions\/2042"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}