{"id":22763,"date":"2021-11-24T11:37:42","date_gmt":"2021-11-24T06:07:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asia-tv-uk-ltd-v-dit-2021-188-itd-676-mum-trib\/"},"modified":"2021-11-24T11:37:42","modified_gmt":"2021-11-24T06:07:42","slug":"asia-tv-uk-ltd-v-dit-2021-188-itd-676-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asia-tv-uk-ltd-v-dit-2021-188-itd-676-mum-trib\/","title":{"rendered":"Asia TV (UK) Ltd. v. DIT (2021) 188 ITD 676 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that as long as an agent is paid an arm&#8217;s length remuneration for services rendered, nothing survived for taxation in hands of dependent agency permanent establishment, and since existence of a dependent agency permanent establishment was wholly tax neutral income of applicant could not be held to be taxable in India. (AY. 2006-07, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Commission to Indian agent-Arm&#8217;s length remuneration-Income cannot be taxed in India-DTAA-India-UK. [S. 92C,  Art. 5(4), 5(5), 7] <\/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-22763","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5V9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22763","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=22763"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22763\/revisions"}],"predecessor-version":[{"id":22764,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22763\/revisions\/22764"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}