{"id":29615,"date":"2022-09-09T13:24:01","date_gmt":"2022-09-09T07:54:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-citit-v-dhv-b-v-2022-94-itr-46-sn-delhitrib\/"},"modified":"2022-09-09T13:24:01","modified_gmt":"2022-09-09T07:54:01","slug":"dy-citit-v-dhv-b-v-2022-94-itr-46-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-citit-v-dhv-b-v-2022-94-itr-46-sn-delhitrib\/","title":{"rendered":"Dy. CIT(IT) v. DHV B. V. (2022) 94 ITR 46 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that CIT(A) had rightly held that the income earned by the assessee under such contracts was effectively connected to a permanent establishment in India and was liable to be taxed at 40 per cent. on net income basis according to the Reserve Bank of India guidelines. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44DA : Non-residents-Royalties-Computation-Permanent Establishment-All contracts negotiated and signed in India by branch head-Activities under each contract in India for more than six months-Income earned from contracts connected to Permanent Establishment in India-Taxable at  40 Per Cent. on net income basis in accordance with RBI guidelines.  <\/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-29615","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7HF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29615","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=29615"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29615\/revisions"}],"predecessor-version":[{"id":29616,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29615\/revisions\/29616"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}