{"id":32073,"date":"2023-01-24T19:57:16","date_gmt":"2023-01-24T14:27:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-bangalore-metro-rail-corporation-ltd-2022449-itr-431-288-taxman-539-karn-hc-2\/"},"modified":"2023-01-24T19:57:16","modified_gmt":"2023-01-24T14:27:16","slug":"cit-v-bangalore-metro-rail-corporation-ltd-2022449-itr-431-288-taxman-539-karn-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bangalore-metro-rail-corporation-ltd-2022449-itr-431-288-taxman-539-karn-hc-2\/","title":{"rendered":"CIT v .Bangalore Metro Rail Corporation Ltd. (2022)449 ITR 431 288 Taxman 539 (Karn)( HC)"},"content":{"rendered":"<p>Dismissing the appeals the Court held that\u00a0 the contract was one for designing, manufacturing, supply, testing, commissioning of passenger rolling stock and training personnel. Dominant purpose of\u00a0 contract was supply of\u00a0 passenger rolling stock .Amount received under contract could not be deemed to accrue or\u00a0 arise in India\u00a0 Dominant purpose of\u00a0 contract was supply of\u00a0 passenger rolling stock. Accordingly the amount received under contract could not be deemed to accrue or\u00a0 arise in India therefore the tax and interest thereon levied under section\u00a0201(1A)\u00a0were not valid.( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India &#8211; Fees for technical services -Technical services do not include construction, assembly and design \u2014 Dominant purpose of  contract was supply of  passenger rolling stock \u2014Amount received under contract could not be deemed to accrue or  arise in India  [ S. 194J, 201(IA) ]  <\/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-32073","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8lj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32073","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=32073"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32073\/revisions"}],"predecessor-version":[{"id":32074,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32073\/revisions\/32074"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}