{"id":31080,"date":"2022-12-10T12:42:13","date_gmt":"2022-12-10T07:12:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kennametal-inc-v-acit-2022-194-itd-617-bang-trib\/"},"modified":"2022-12-10T12:42:13","modified_gmt":"2022-12-10T07:12:13","slug":"kennametal-inc-v-acit-2022-194-itd-617-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kennametal-inc-v-acit-2022-194-itd-617-bang-trib\/","title":{"rendered":"Kennametal Inc. v. ACIT (2022) 194 ITD 617 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that identical issue had come up before Tribunal in assessee&#8217;s own case in assessment years 2009-10 to 2013-14 and it remanded issue to Assessing Officer for fresh consideration. Accordingly the order was remanded to Assessing Officer for consideration afresh.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Information technology support services to its group entities-Matter remanded-DTAA-India-USA. [S. 9(1)(vii), Art. 12]  <\/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-31080","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-85i","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31080","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=31080"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31080\/revisions"}],"predecessor-version":[{"id":31081,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31080\/revisions\/31081"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}