{"id":35508,"date":"2023-08-24T14:33:44","date_gmt":"2023-08-24T09:03:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/global-hospitality-licensing-co-sarl-v-dy-cit-it-2022-97-itr-57-sn-mum-trib\/"},"modified":"2023-08-24T14:33:44","modified_gmt":"2023-08-24T09:03:44","slug":"global-hospitality-licensing-co-sarl-v-dy-cit-it-2022-97-itr-57-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/global-hospitality-licensing-co-sarl-v-dy-cit-it-2022-97-itr-57-sn-mum-trib\/","title":{"rendered":"Global Hospitality Licensing Co. Sarl v. Dy. CIT (IT (2022) 97 ITR 57 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the payments received from the Indian hotels pursuant to the agreement were income chargeable to tax in India as fees for technical services. (AY. 2011-12).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Payment received from Indian from Indian hotels chargeable to tax in India.<\/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-35508","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9eI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35508","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=35508"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35508\/revisions"}],"predecessor-version":[{"id":35509,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35508\/revisions\/35509"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}