{"id":23736,"date":"2022-01-11T11:53:58","date_gmt":"2022-01-11T06:23:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/swiss-reinsurance-company-ltd-v-dcitit-2021-190-itd-690-mum-trib\/"},"modified":"2022-01-11T11:53:58","modified_gmt":"2022-01-11T06:23:58","slug":"swiss-reinsurance-company-ltd-v-dcitit-2021-190-itd-690-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swiss-reinsurance-company-ltd-v-dcitit-2021-190-itd-690-mum-trib\/","title":{"rendered":"Swiss Reinsurance Company Ltd. v. DCIT(IT) (2021) 190 ITD 690 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that neither assessee had any business connection in India as per Explanation 2 to section 9(1) nor did it have any PE in India and, thus, SRSIPL could not be considered as a service\/dependent agent PE of assessee. On facts, SRSIPL was not a PE of assessee, and thus, profits earned from re-insurance business could not be brought to tax in India in terms of article 7. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Re insurance business-Service \/ dependent-Agreement with Indian subsidiary-DTAA-India-Switzerland. [Art. 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-23736","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6aQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23736","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=23736"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23736\/revisions"}],"predecessor-version":[{"id":23737,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23736\/revisions\/23737"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}