{"id":21313,"date":"2021-09-02T18:21:00","date_gmt":"2021-09-02T12:51:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/adit-it-v-asia-today-limited-mum-trib-www-itatonline-org\/"},"modified":"2021-09-02T18:21:00","modified_gmt":"2021-09-02T12:51:00","slug":"adit-it-v-asia-today-limited-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/adit-it-v-asia-today-limited-mum-trib-www-itatonline-org\/","title":{"rendered":"ADIT (IT ) v. Asia Today Limited. ( Mum) ( Trib) www.itatonline .org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal<strong>\u00a0 <\/strong>held that when a company changes its domicile from British Virgin Islands to Mauritius, the company would be entitled to the benefits of India-Mauritius DTAA. Further held that, as long as an agent is paid an arm&#8217;s length remuneration for the services rendered, nothing survives for taxation in the hands of the dependent agency permanent establishment. Viewed thus, the existence of a dependent agency permanent establishment is wholly tax neutral. \u00a0( ITA No. 4628-29\/Mum\/2006, 1877\/Mum\/2018 and CO No. 123\/Mum\/2018 dated July 30, 2021 (AY 2000-01 , \u00a02001-02)\u00a0<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i): Income deemed to accrue or arise in India \u2013  Change of  domicile from British Virgin Islands to Mauritius- &#8211; Entitle to benefits of   India-Mauritius DTAA \u2013  Dependent agency permanent establishment  ( DAPE ) &#8211; As  long as an agent is paid an arm&#8217;s length remuneration for the services rendered, nothing survives for taxation in the hands of the dependent agency permanent establishment-    DTAA-  India \u2013 Mauritius [ Art ,  5(4), 7(2) ]  S. 9(1)(i): Income deemed to accrue or arise in India \u2013  Change of  domicile from British Virgin Islands to Mauritius- &#8211; Entitle to benefits of   India-Mauritius DTAA \u2013  Dependent agency permanent establishment  ( DAPE ) &#8211; As  long as an agent is paid an arm&#8217;s length remuneration for the services rendered, nothing survives for taxation in the hands of the dependent agency permanent establishment-    DTAA-  India \u2013 Mauritius [ Art ,  5(4), 7(2) ]  <\/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-21313","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5xL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21313","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=21313"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21313\/revisions"}],"predecessor-version":[{"id":21314,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21313\/revisions\/21314"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}