{"id":21526,"date":"2021-09-11T15:40:38","date_gmt":"2021-09-11T10:10:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/philips-india-ltd-in-re-2021-279-taxman-329-aar-2\/"},"modified":"2021-09-11T15:40:38","modified_gmt":"2021-09-11T10:10:38","slug":"philips-india-ltd-in-re-2021-279-taxman-329-aar-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/philips-india-ltd-in-re-2021-279-taxman-329-aar-2\/","title":{"rendered":"Philips India Ltd., In re (2021) 279 Taxman 329 (AAR)"},"content":{"rendered":"<p>Applicant filed an application seeking advance ruling on application of beneficial provision of DTAA in respect of Merely because applicant had raised question regarding advantage of DTAA or Most Favoured Nation clause in respect of withholding tax on dividend payable to non-resident shareholder, it could not be considered as a transaction designed to avoid tax.\u00a0 Application was to be admitted under section 245R(2).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245R : Advance rulings-Withholding tax on dividend payable to mon-resident shareholder-Application admitted-DTAA-India-Netherland. [S. 195, 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-21526","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Bc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21526","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=21526"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21526\/revisions"}],"predecessor-version":[{"id":21527,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21526\/revisions\/21527"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}