{"id":1930,"date":"2018-08-07T00:48:15","date_gmt":"2018-08-07T00:48:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/inspectorate-international-ltd-v-acit-2018-65-itr-333-delhi-trib\/"},"modified":"2018-09-08T16:00:24","modified_gmt":"2018-09-08T16:00:24","slug":"inspectorate-international-ltd-v-acit-2018-65-itr-333-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/inspectorate-international-ltd-v-acit-2018-65-itr-333-delhi-trib\/","title":{"rendered":"Inspectorate International Ltd.  v. ACIT (2018) 65 ITR  333\/ 171 ITD 630 (Delhi)  (Trib)"},"content":{"rendered":"<p>Tribunal held that,inspection and survey of imported and exported cargo and certifying in relation to quality and price .No technical knowledge, experience, skill, know-how or processes made available to recipient of service. Not\u00a0chargeable to tax\u00a0 in India<strong>\u00a0 <\/strong>( AY.2010-11 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India &#8211; Fees for technical services &#8211; Inspection and survey of imported and exported cargo and certifying in relation to quality and price \u2014 No technical knowledge, experience, skill, know-how or processes made available to recipient of service \u2014 Not chargeable to tax  in India -DTAA- India \u2013 UK [ Art.13(4)(c ) ]<\/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-1930","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-v8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1930","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=1930"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1930\/revisions"}],"predecessor-version":[{"id":2281,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1930\/revisions\/2281"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}