{"id":2344,"date":"2018-09-12T07:27:17","date_gmt":"2018-09-12T07:27:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/renaissance-services-bv-v-dit-it-2018-171-itd-381-mum-trib-2\/"},"modified":"2019-04-20T03:08:30","modified_gmt":"2019-04-20T03:08:30","slug":"renaissance-services-bv-v-dit-it-2018-171-itd-381-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/renaissance-services-bv-v-dit-it-2018-171-itd-381-mum-trib-2\/","title":{"rendered":"Renaissance Services BV.  v. DIT (IT) (2018) 171 ITD 381  \/ 171 DTR 30\/195 TTJ 1049 (Mum)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that consideration received\u00a0for providing training services to Indian Hotels could not be held\u00a0 to be technical services, nor same could have been characterized as &#8216;ancillary and subsidiary&#8217; services.( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India &#8211; Fees for technical services \u2013 Training services rendered by assessee to Indian Hotels could not  be held to be technical services, nor same could have been characterized as &#8216;ancillary and subsidiary&#8217; services &#8211; DTAA-India- Netherland [ Art .12(5)(a) ]<\/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":[1],"tags":[],"class_list":["post-2344","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-BO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2344","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=2344"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2344\/revisions"}],"predecessor-version":[{"id":4993,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2344\/revisions\/4993"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}