{"id":35492,"date":"2023-08-24T14:20:39","date_gmt":"2023-08-24T08:50:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/telenor-asa-v-dy-cit-it-2021-129-taxmann-com-198-2022-215-ttj-563-delhitrib\/"},"modified":"2023-08-24T14:20:39","modified_gmt":"2023-08-24T08:50:39","slug":"telenor-asa-v-dy-cit-it-2021-129-taxmann-com-198-2022-215-ttj-563-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/telenor-asa-v-dy-cit-it-2021-129-taxmann-com-198-2022-215-ttj-563-delhitrib\/","title":{"rendered":"Telenor ASA v. Dy. CIT (IT) (2021) 129 taxmann.com 198 \/ (2022) 215 TTJ 563 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the activities of assessee with regard to recipients for services were inter-connected, inter-laced and sequential technical services.\u00a0 The receipts being based on unified agreement and consolidated billing pattern, activities being inter-related, existence of PE of assessee was undeniable and issue of determination of profits was remanded back to file of Assessing Officer. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Business service agreement (BSA)-Activities are interconnected-Matter was remanded-DTAA-India-Norway. [Art. 5(2)(1)] <\/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-35492","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9es","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35492","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=35492"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35492\/revisions"}],"predecessor-version":[{"id":35493,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35492\/revisions\/35493"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}