{"id":20504,"date":"2021-07-22T11:39:59","date_gmt":"2021-07-22T06:09:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/elsevier-bv-in-re-2021-432-itr-251-201-dtr-209-aar\/"},"modified":"2022-01-17T05:58:01","modified_gmt":"2022-01-17T00:28:01","slug":"elsevier-bv-in-re-2021-432-itr-251-201-dtr-209-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/elsevier-bv-in-re-2021-432-itr-251-201-dtr-209-aar\/","title":{"rendered":"Elsevier Bv, IN RE (2021) 432 ITR 251 \/ 201 DTR 209\/ 321 CTR 423 (AAR)"},"content":{"rendered":"<p>AAR held that publishing information on science in electronic format\u00a0 Web based information, E-Books, E-Journals, Articles\u00a0 is not royalty\u00a0 accordingly Indian subscribers not liable to deduct tax at source \u00a0\u00a0under section 195 of the Act. the assessee under section\u00a0195\u00a0of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Publishing Information on science in electronic format-Web based information-E-Books, E-Journals, Articles-Not royalty-Indian subscribers not liable to deduct tax at source-DTAA-India-Netherlands. [S. 28(i), 90, 195,  Art. 7(12)(4)] <\/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-20504","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5kI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20504","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=20504"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20504\/revisions"}],"predecessor-version":[{"id":24111,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20504\/revisions\/24111"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}