{"id":25105,"date":"2022-02-21T17:52:06","date_gmt":"2022-02-21T12:22:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/xchanging-technology-services-india-p-ltd-v-pcit-2021-323-ctr-918-207-dtr-429-delhihc\/"},"modified":"2022-02-21T17:52:06","modified_gmt":"2022-02-21T12:22:06","slug":"xchanging-technology-services-india-p-ltd-v-pcit-2021-323-ctr-918-207-dtr-429-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/xchanging-technology-services-india-p-ltd-v-pcit-2021-323-ctr-918-207-dtr-429-delhihc\/","title":{"rendered":"Xchanging Technology Services India (P) Ltd. v. PCIT (2021) 323 CTR 918 \/ 207 DTR 429 (Delhi)(HC)"},"content":{"rendered":"<p>The assessee has filed revision application on the ground that beneficial rate of 5 per cent prescribed under article 10(2) of the India-Mauritius DTAA shall prevail over the DDT rate of 15 percent as provided under section 115-O of the Act. Commissioner dismissed the application without giving any reasons. On writ the matter was remanded back to the PCIT for passing speaking order. (AY. 2018-2019)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders-Reasoned order-DTAA-India-USA. [S. 110-O, Art. 10(2), Art. 226] <\/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-25105","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6wV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25105","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=25105"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25105\/revisions"}],"predecessor-version":[{"id":25106,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25105\/revisions\/25106"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}