{"id":29471,"date":"2022-09-05T18:28:37","date_gmt":"2022-09-05T12:58:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nestle-sa-v-ao-it-2022-445-itr-463-delhihc\/"},"modified":"2022-09-05T18:28:37","modified_gmt":"2022-09-05T12:58:37","slug":"nestle-sa-v-ao-it-2022-445-itr-463-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nestle-sa-v-ao-it-2022-445-itr-463-delhihc\/","title":{"rendered":"Nestle Sa v.AO (IT) (2022) 445 ITR 463 (Delhi)(HC)"},"content":{"rendered":"<p>On a writ petition the court set aside the orders passed by the Assessing Officer Circle (International Taxation) and directed issuance of a certificate under section\u00a0197\u00a0of the\u00a0Income-tax Act, 1961\u00a0to the assessee indicating therein, that the rate of tax, on dividend, as applicable against the assessee was 5 per cent. under the Double Taxation Avoidance Agreement between India and the Switzerland. Referred Concentrix Netherlands B.V. v. ITO (2021) 434 ITR 516 (Delhi)(HC).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 197 : Deduction at source-Certificate for lower rate-Dividends-Rate of  deduction-Direction was issued for  issuance of certificate permitting deduction at 5 Per Cent. DTAA-India-Switzerland. [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-29471","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Fl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29471","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=29471"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29471\/revisions"}],"predecessor-version":[{"id":29472,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29471\/revisions\/29472"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}