{"id":29469,"date":"2022-09-05T18:28:22","date_gmt":"2022-09-05T12:58:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/deccan-holdings-b-v-v-ito-2022-445-itr-486-delhihc\/"},"modified":"2022-09-05T18:28:22","modified_gmt":"2022-09-05T12:58:22","slug":"deccan-holdings-b-v-v-ito-2022-445-itr-486-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deccan-holdings-b-v-v-ito-2022-445-itr-486-delhihc\/","title":{"rendered":"Deccan Holdings B V v. ITO (2022) 445 ITR 486 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that where the agreement providing for rate of deduction at 10 Per Cent and Protocol providing for deduction at lower rate the lower rate to be adopted. Accordingly a certificate under section\u00a0197\u00a0should be issued to the assessee indicating that the rate of tax on dividend as applicable to the assessee was 5 per cent. under the Double Taxation Avoidance Agreement between India and the Netherlands. The order and certificate issued were set aside. (AY.2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 197 : Deduction at source-Certificate for lower rate-Agreement providing for rate of  deduction at 10 Per Cent.-Protocol providing for deduction at lower rate-Lower rate to be adopted-DTAA-India-Netherlands [Art.].<\/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-29469","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Fj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29469","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=29469"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29469\/revisions"}],"predecessor-version":[{"id":29470,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29469\/revisions\/29470"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}