{"id":21420,"date":"2021-09-11T15:12:11","date_gmt":"2021-09-11T09:42:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bmw-india-p-ltd-in-re-2021-436-itr-287-279-taxman-110-aar\/"},"modified":"2021-10-09T18:08:49","modified_gmt":"2021-10-09T12:38:49","slug":"bmw-india-p-ltd-in-re-2021-436-itr-287-279-taxman-110-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bmw-india-p-ltd-in-re-2021-436-itr-287-279-taxman-110-aar\/","title":{"rendered":"BMW India (P.) Ltd., In re (2021) 436 ITR 287 \/ 279 Taxman 110\/ 203 DTR 396\/ 321 CTR 836  (AAR)"},"content":{"rendered":"<p>Petitioner seeks to know whether it is required to deduct income-tax at source under section 192 on salary paid to such employees in India who qualify as non-residents in India. The application is admitted under section 245R(2).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245R : Advance rulings-Salaries paid to seconded employees in India whether qualify as non-resident-Credit for deduction of tax at source-DTAA-India-Japan.  [Art. 15(1), S. 192] <\/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-21420","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5zu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21420","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=21420"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21420\/revisions"}],"predecessor-version":[{"id":22310,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21420\/revisions\/22310"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}