{"id":35960,"date":"2023-08-27T20:52:16","date_gmt":"2023-08-27T15:22:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib-3\/"},"modified":"2023-08-27T20:52:16","modified_gmt":"2023-08-27T15:22:16","slug":"dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib-3\/","title":{"rendered":"Dy. CIT v. Jagson International Ltd. (2022) 97 ITR 176 (Delhi) (Trib)"},"content":{"rendered":"<p>Held that the payments\u00a0 had been made to a non-resident not having a permanent establishment and hence the provisions of section\u00a040(a)(i)\u00a0would not apply.\u00a0 Disallowance\u00a0 was deleted.\u00a0 (AY. 2012-13).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-No permanent establishment-Service rendered for a period of 10 days to 27 days-Not liable to deduct tax at source. [S. 9(1)(vii), 40(a)(i)]  <\/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-35960","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9m0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35960","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=35960"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35960\/revisions"}],"predecessor-version":[{"id":35961,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35960\/revisions\/35961"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}