{"id":33742,"date":"2023-04-18T10:50:53","date_gmt":"2023-04-18T05:20:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ups-asia-group-pte-ltd-v-acit-it-2022-195-itd-225-mum-trib\/"},"modified":"2023-04-18T10:50:53","modified_gmt":"2023-04-18T05:20:53","slug":"ups-asia-group-pte-ltd-v-acit-it-2022-195-itd-225-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ups-asia-group-pte-ltd-v-acit-it-2022-195-itd-225-mum-trib\/","title":{"rendered":"UPS Asia Group Pte. Ltd. v. ACIT (IT) (2022) 195 ITD 225 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that when an agent is paid an arm&#8217;s length remuneration for services rendered the existence of a dependent agent permanent establishment is wholly tax neutral.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent establishment-Agency PE-Agent is paid arm\u2019s length remuneration-Tax neutral-Not taxable-DTAA-India-Singapore. [Art. 5]  <\/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-33742","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Me","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33742","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=33742"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33742\/revisions"}],"predecessor-version":[{"id":33743,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33742\/revisions\/33743"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}