{"id":3387,"date":"2018-12-27T11:44:10","date_gmt":"2018-12-27T11:44:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dit-v-tvs-motors-co-ltd-2018-259-taxman-140-madhc\/"},"modified":"2019-11-01T01:11:59","modified_gmt":"2019-11-01T01:11:59","slug":"dit-v-tvs-motors-co-ltd-2018-259-taxman-140-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dit-v-tvs-motors-co-ltd-2018-259-taxman-140-madhc\/","title":{"rendered":"DIT  v. TVS Motors Co. Ltd.  (2018) 259 Taxman 140\/ (2019) 176 DTR 137 \/ 417 ITR 607\/ 308 CTR 143 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Developed basic engine and sent same to a non-resident company of Austria to design a new 3-valve cylinder head for improvement of fuel efficiency, performance and meeting Indian emission standard, payment made to Austrian company would not constitute royalty . (CIT v Voest Alpine A.G. ( 2015) 55 taxmann.com 489 ( Delhi) (HC) is distinguished )( AY.2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India \u2013  Royalty \u2013 Fees for technical services \u2013 Developed basic engine and sent same to a non-resident company of Austria to design a new 3-valve cylinder head for improvement of fuel efficiency, performance and meeting Indian emission standard, payment made to Austrian company would not constitute royalty- DTAA-India \u2013Austria. [Art. 6(2), 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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-3387","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-SD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3387","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=3387"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3387\/revisions"}],"predecessor-version":[{"id":7955,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3387\/revisions\/7955"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}