{"id":20496,"date":"2021-07-22T11:38:03","date_gmt":"2021-07-22T06:08:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/symphony-technology-group-llc-in-re-2021-432-itr-165-aar\/"},"modified":"2021-07-22T11:38:03","modified_gmt":"2021-07-22T06:08:03","slug":"symphony-technology-group-llc-in-re-2021-432-itr-165-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/symphony-technology-group-llc-in-re-2021-432-itr-165-aar\/","title":{"rendered":"Symphony Technology Group Llc, In Re (2021) 432 ITR 165 (AAR)"},"content":{"rendered":"<p>AAR held that considering the facts of the case\u00a0 Share transaction between two non-resident entities are\u00a0 not liable\u00a0 to tax in India therefore buyer is not required to deduct tax at source. \u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-resident-Capital gains-Share transaction between two non-resident entities  are not liable  to tax in India-Buyer is not required to deduct tax at source. [S. 195,  ITAT R. 11UB IIUC] <\/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":[21],"tags":[],"class_list":["post-20496","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5kA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20496","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=20496"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20496\/revisions"}],"predecessor-version":[{"id":20497,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20496\/revisions\/20497"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}