{"id":33750,"date":"2023-04-18T10:52:24","date_gmt":"2023-04-18T05:22:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-michelin-roh-co-ltd-2022-195-itd-541-delhi-trib\/"},"modified":"2023-04-18T10:52:24","modified_gmt":"2023-04-18T05:22:24","slug":"dcit-v-michelin-roh-co-ltd-2022-195-itd-541-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-michelin-roh-co-ltd-2022-195-itd-541-delhi-trib\/","title":{"rendered":"DCIT v. Michelin ROH Co. Ltd. (2022) 195 ITD 541 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that receipts from engineering services would fall under business income in accordance with article 7 of DTAA and in absence of the assessee&#8217;s PE in India, said receipts could not be brought to tax in India. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Engineering services to its Indian subsidiary-Absence of PE-Receipt is not taxable-DTAA-India-Thailand.  [Art. 7, 12, 22] <\/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-33750","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Mm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33750","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=33750"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33750\/revisions"}],"predecessor-version":[{"id":33751,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33750\/revisions\/33751"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}