{"id":21239,"date":"2021-08-31T12:19:09","date_gmt":"2021-08-31T06:49:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/turnitindia-education-p-ltd-in-re-2021-278-taxman-389-aar\/"},"modified":"2021-08-31T12:19:09","modified_gmt":"2021-08-31T06:49:09","slug":"turnitindia-education-p-ltd-in-re-2021-278-taxman-389-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/turnitindia-education-p-ltd-in-re-2021-278-taxman-389-aar\/","title":{"rendered":"Turnitindia Education (P) Ltd. In re (2021) 278 Taxman 389 (AAR)"},"content":{"rendered":"<p>Applicant filed an application seeking advance ruling on whether gross amounts paid\/payable by applicant to a US Company under Distribution Agreement dated 1-10-2018 are in nature of Fees for Technical Services as per provisions of Explanation 2 to clause (vii) of section 9(1).\u00a0 Revenue submitted that it had no objection to admission of case Application for advance ruling was admitted.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Gross amounts paid\/payable by applicant to a US Company under Distribution Agreement was in nature of Fees for Technical Services-Application admitted-DTAA-India-USA. [S. 245R(2), 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":[21],"tags":[],"class_list":["post-21239","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5wz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21239","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=21239"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21239\/revisions"}],"predecessor-version":[{"id":21240,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21239\/revisions\/21240"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}