{"id":21426,"date":"2021-09-11T15:13:16","date_gmt":"2021-09-11T09:43:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/delta-plus-group-s-a-in-re-2021-436-itr-452-279-taxman-330-aar\/"},"modified":"2021-09-11T15:13:16","modified_gmt":"2021-09-11T09:43:16","slug":"delta-plus-group-s-a-in-re-2021-436-itr-452-279-taxman-330-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delta-plus-group-s-a-in-re-2021-436-itr-452-279-taxman-330-aar\/","title":{"rendered":"Delta Plus Group S.A., In re (2021) 436 ITR 452 \/ 279 Taxman 330 (AAR)"},"content":{"rendered":"<p>Applicant filed an application seeking advance ruling on application of beneficial provision of DTAA in respect of dividend receivable by it from its Indian subsidiary. Application was admitted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245R : Advance rulings-Dividend receivable from Indian subsidiary-Beneficial provision of DTAA-DTAA-India-Slovenia-Columbia-Lithuania-Protocol-France. [S. 245R(2), Art. 10(2)(a)] <\/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-21426","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5zA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21426","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=21426"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21426\/revisions"}],"predecessor-version":[{"id":21427,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21426\/revisions\/21427"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}