{"id":21530,"date":"2021-09-11T15:42:01","date_gmt":"2021-09-11T10:12:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ctci-corporation-in-re-2021-279-taxman-483-aar-2\/"},"modified":"2021-09-11T15:42:01","modified_gmt":"2021-09-11T10:12:01","slug":"ctci-corporation-in-re-2021-279-taxman-483-aar-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ctci-corporation-in-re-2021-279-taxman-483-aar-2\/","title":{"rendered":"CTCI Corporation, In re (2021) 279 Taxman 483 (AAR)"},"content":{"rendered":"<p>The applicant raised the question before the AAR regarding the amounts received\/receivable by applicant from &#8216;DLTPL&#8217; are liable to tax in India. AAR held that questions raised in present application are in respect of contract with DLTPL dated 6-9-2018, which could not have been pending in Assessment years 2014-15 &amp; 2015-16 as relevant assessment year for this contract is Assessment year 2019-20, objection of revenue regarding pending proceeding is not found correct, and, this, application is admitted under section 245R(2).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245R : Advance rulings-Business Income-Off shore supply-No pending proceedings-Amounts received\/receivable by applicant from &#8216;DLTPL&#8217; are liable to tax in India-Application admitted. [S. 9(1)(i), 245R(2)]  <\/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-21530","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Bg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21530","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=21530"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21530\/revisions"}],"predecessor-version":[{"id":21531,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21530\/revisions\/21531"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}