{"id":20516,"date":"2021-07-22T11:41:41","date_gmt":"2021-07-22T06:11:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bg-asia-pacific-holding-pte-ltd-in-re-2021-432-itr-430-199-dtr-306-320-ctr-430-aar-gspc-distribution-networks-ltd-in-re-2021-432-itr-430-199-dtr-306-320-ctr-430-aar\/"},"modified":"2021-07-22T11:41:41","modified_gmt":"2021-07-22T06:11:41","slug":"bg-asia-pacific-holding-pte-ltd-in-re-2021-432-itr-430-199-dtr-306-320-ctr-430-aar-gspc-distribution-networks-ltd-in-re-2021-432-itr-430-199-dtr-306-320-ctr-430-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bg-asia-pacific-holding-pte-ltd-in-re-2021-432-itr-430-199-dtr-306-320-ctr-430-aar-gspc-distribution-networks-ltd-in-re-2021-432-itr-430-199-dtr-306-320-ctr-430-aar\/","title":{"rendered":"Bg Asia Pacific Holding Pte. Ltd. In Re (2021) 432 ITR 430 \/ 199 DTR 306 \/ 320 CTR 430 (AAR) Gspc Distribution Networks Ltd., In Re (2021) 432 ITR 430 \/ 199 DTR 306 \/ 320 CTR 430 (AAR)"},"content":{"rendered":"<p>AAR held that gains from transfer of shares taxable only in country of residence, subject to conditions laid down in protocol to agreement.\u00a0 Transferor gains from transfer taxable only in Singapore.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Non-Resident-Gains from transfer taxable only in Singapore-DTAA-India-Singapore. [S. 90,  Art. 13(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-20516","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5kU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20516","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=20516"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20516\/revisions"}],"predecessor-version":[{"id":20517,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20516\/revisions\/20517"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}