{"id":21416,"date":"2021-09-11T15:11:35","date_gmt":"2021-09-11T09:41:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/comstar-automotive-tech-p-ltd-in-re-2021-279-taxman-122-aar\/"},"modified":"2021-09-11T15:11:35","modified_gmt":"2021-09-11T09:41:35","slug":"comstar-automotive-tech-p-ltd-in-re-2021-279-taxman-122-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/comstar-automotive-tech-p-ltd-in-re-2021-279-taxman-122-aar\/","title":{"rendered":"Comstar Automotive Tech (P.) Ltd., In re (2021) 279 Taxman 122 (AAR)"},"content":{"rendered":"<p>Applicant sought advance ruling on application of beneficial provision of India-Singapore DTAA in respect of Dividend Distribution Tax (DDT) on dividend paid\/payable to non-resident shareholder.\u00a0 Application was admitted under section 245R(2).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245R : Advance rulings-Domestic companies-Tax on distributed profits-Beneficial provision of DTAA-DTAA-India-Singapore. [S. 1150, 245R(2), Art. 10] <\/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-21416","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5zq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21416","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=21416"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21416\/revisions"}],"predecessor-version":[{"id":21417,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21416\/revisions\/21417"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}