{"id":35486,"date":"2023-08-24T14:13:18","date_gmt":"2023-08-24T08:43:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-chu-corporation-v-acit-it-2022-215-ttj-680-delhitrib\/"},"modified":"2023-08-24T14:13:18","modified_gmt":"2023-08-24T08:43:18","slug":"ito-v-chu-corporation-v-acit-it-2022-215-ttj-680-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-chu-corporation-v-acit-it-2022-215-ttj-680-delhitrib\/","title":{"rendered":"ITO v. CHU Corporation v. ACIT (IT) (2022) 215 TTJ 680 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that Revenue is required to look into whether the Indian entity acted as PE\/dependent agent PE on behalf of the assessee-company, fact as to whether IIPL has the authority to conclude contracts, or it maintains a stock of goods from which it deliver goods on behalf of the assessee or does it secure orders for the assessee, has to be verified by the AO first.\u00a0 Matter\u00a0 is remanded to the\u00a0 AO to adjudicate the issue afresh. (AY.2013-14, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Trading-Not furnished supporting documents-Matter remanded-DTAA-India-Japan. [Art. 5(7)(a)] <\/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-35486","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9em","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35486","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=35486"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35486\/revisions"}],"predecessor-version":[{"id":35487,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35486\/revisions\/35487"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}