{"id":3556,"date":"2019-01-04T06:17:45","date_gmt":"2019-01-04T06:17:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-motif-india-infotech-p-ltd-2018-409-itr-178-guj-hc\/"},"modified":"2019-01-04T06:17:45","modified_gmt":"2019-01-04T06:17:45","slug":"cit-v-motif-india-infotech-p-ltd-2018-409-itr-178-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-motif-india-infotech-p-ltd-2018-409-itr-178-guj-hc\/","title":{"rendered":"CIT  v. Motif India Infotech (P.) Ltd.  (2018) 409 ITR 178 (Guj.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that , that theTribunal had accepted the asseee\u2019s factual assertion that the payments were for technical services provided by a non -resident , for providing services provided by a non-resident , for providing services to be utilised for serving the assessee\u2019s foreign clients. Clearly the source of income namely the assesee\u2019s customers based\u00a0 were foreign\u00a0 based companies. As the income from arising to non-resident is not in India. Amendment with retrospective effect from 1-4-1962 is not applicable. Accordingly the not liable to deduct tax at source.(AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 195 : Deduction at source-Non-resident-Payment for technical services rendered outside India\u2013Amendment with retrospective effect from 1-4-1962- Not liable to deduct tax at source.  [S.9(1)(1) (vii)]<\/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":[1],"tags":[],"class_list":["post-3556","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Vm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3556","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=3556"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3556\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}