{"id":21512,"date":"2021-09-11T15:31:24","date_gmt":"2021-09-11T10:01:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bureau-veritas-consumer-product-services-india-p-ltd-in-re-2021-279-taxman-378-aar-2\/"},"modified":"2021-09-11T15:31:24","modified_gmt":"2021-09-11T10:01:24","slug":"bureau-veritas-consumer-product-services-india-p-ltd-in-re-2021-279-taxman-378-aar-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bureau-veritas-consumer-product-services-india-p-ltd-in-re-2021-279-taxman-378-aar-2\/","title":{"rendered":"Bureau Veritas Consumer Product Services India (P.) Ltd., In re* (2021) 279 Taxman 378 (AAR)"},"content":{"rendered":"<p>Applicant has filed present application to know whether dividend declared or distributed or paid by applicant-Indian company will be taxable in hands of recipient non-resident shareholders as per Article 11 of India-France Double Taxation Avoidance Agreement. Application is admitted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245R : Advance rulings-Dividend to non-resident shareholders  Dividend Distribution Tax (DDT)-DTAA-India-France. [Art. 11, 115-O, 245R(2), Art. 11] <\/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-21512","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5AY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21512","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=21512"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21512\/revisions"}],"predecessor-version":[{"id":21513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21512\/revisions\/21513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}