{"id":2099,"date":"2018-08-25T03:30:08","date_gmt":"2018-08-25T03:30:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ceva-freight-india-p-ltd-v-dy-cit-2018-192-ttj-887-delhitrib-2\/"},"modified":"2018-12-26T01:10:52","modified_gmt":"2018-12-26T01:10:52","slug":"ceva-freight-india-p-ltd-v-dy-cit-2018-192-ttj-887-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ceva-freight-india-p-ltd-v-dy-cit-2018-192-ttj-887-delhitrib-2\/","title":{"rendered":"CEVA Freight India (P) Ltd. v. Dy. CIT (2018) 192 TTJ 887\/ 172 DTR 55 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal following the earlier year held that the amount paid by the assessee is not chargeable under article 12 of DTAA because no service were \u2018made available\u2019 to the assessee by the service providers. The Tribunal deleted the disallowances. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible &#8211; Deduction at source -Non-resident \u2013 The administrative fee paid to EGC of US and EGC of Singapore -Not liable to deduct tax at source \u2013 DTAA-India &#8211;  [ Art. 12 ]<\/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-2099","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2099","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=2099"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2099\/revisions"}],"predecessor-version":[{"id":3366,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2099\/revisions\/3366"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}