{"id":23204,"date":"2021-12-21T16:48:14","date_gmt":"2021-12-21T11:18:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-citit-v-sbs-marine-ltd-2021-189-itd-621-dehradun-trib-dy-citit-v-swiber-offshore-marine-pte-ltd-2021-189-itd-616-dehraduntrib\/"},"modified":"2021-12-21T16:48:14","modified_gmt":"2021-12-21T11:18:14","slug":"dy-citit-v-sbs-marine-ltd-2021-189-itd-621-dehradun-trib-dy-citit-v-swiber-offshore-marine-pte-ltd-2021-189-itd-616-dehraduntrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-citit-v-sbs-marine-ltd-2021-189-itd-621-dehradun-trib-dy-citit-v-swiber-offshore-marine-pte-ltd-2021-189-itd-616-dehraduntrib\/","title":{"rendered":"Dy. CIT(IT) v. SBS Marine Ltd. (2021) 189 ITD 621 (Dehradun) (Trib.) Dy. CIT(IT) v. Swiber Offshore Marine Pte. Ltd. (2021) 189 ITD 616 (Dehradun)(Trib.)"},"content":{"rendered":"<p>Payments received under\u00a0 contracts were not chargeable to tax as fees for technical services.\u00a0 Assessable on a presumptive basis under section 44BB of the Act. (AY. 2011-12)\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils-Computation-Non-Residents-Vessels-Services  in connection with prospecting, extraction or production of mineral oils-Cannot be assessed as fees for technical services. [S. 9(1)(vii), 44D]<\/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-23204","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23204","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=23204"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23204\/revisions"}],"predecessor-version":[{"id":23205,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23204\/revisions\/23205"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}