{"id":21418,"date":"2021-09-11T15:11:53","date_gmt":"2021-09-11T09:41:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/alliance-data-lux-financing-s-a-r-l-in-re-2021-279-taxman-5-aar\/"},"modified":"2021-09-11T15:11:53","modified_gmt":"2021-09-11T09:41:53","slug":"alliance-data-lux-financing-s-a-r-l-in-re-2021-279-taxman-5-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alliance-data-lux-financing-s-a-r-l-in-re-2021-279-taxman-5-aar\/","title":{"rendered":"Alliance Data Lux Financing S.A.R.L., In re (2021) 279 Taxman 5 (AAR)"},"content":{"rendered":"<p>Application made by the applicant whether it is liable to pay any capital gains tax on transfer of shares and on receipt of dividend in kind\u00a0 is admitted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.  245R : Advance rulings-Capital gains tax-Transfer of shares on receipt of dividend in kind-Application is admitted-DTAA-India-Luxembourg. [Art. 10, 13] <\/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-21418","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5zs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21418","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=21418"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21418\/revisions"}],"predecessor-version":[{"id":21419,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21418\/revisions\/21419"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}