{"id":22156,"date":"2021-10-05T18:07:14","date_gmt":"2021-10-05T12:37:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ctbt-pvt-ltd-in-re-2021-435-itr-157-280-taxman-83-aar\/"},"modified":"2021-10-05T18:07:14","modified_gmt":"2021-10-05T12:37:14","slug":"ctbt-pvt-ltd-in-re-2021-435-itr-157-280-taxman-83-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ctbt-pvt-ltd-in-re-2021-435-itr-157-280-taxman-83-aar\/","title":{"rendered":"CTBT Pvt. Ltd., In Re (2021) 435 ITR 157 \/ 280 Taxman 83 (AAR)"},"content":{"rendered":"

AAR held that;<\/p>\n

    \n
  1. The social security, insurance, relocation expenses which are in. the nature of committed and obligated payments are in the nature of reimbursements and not for fee for technical services.<\/li>\n<\/ol>\n

    \u00a0<\/p>\n

      \n
    1. As admitted by learned authorized representative, the administrative fee paid to KRP was liable for tax deduction at source under section\u00a0195\u00a0as fees for technical services.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

      S. 195 : Deduction at source-Non-resident-Social Security contribution, Insurance, Relocation cost, etc., Reimbursement cost-Not fee for technical services-Not liable to deduct tax at source-Administration fee liable to deduct tax at source-DTAA-India-Swiss Confederation. [S. 9(1)(vii), Art. 12(4)] <\/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-22156","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Lm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22156","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=22156"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22156\/revisions"}],"predecessor-version":[{"id":22157,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22156\/revisions\/22157"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}