{"id":3640,"date":"2019-01-11T11:20:44","date_gmt":"2019-01-11T11:20:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/exxon-mobil-company-india-p-ltd-v-acit-2018-65-itr-583-mum-trib-2\/"},"modified":"2019-04-21T04:12:32","modified_gmt":"2019-04-21T04:12:32","slug":"exxon-mobil-company-india-p-ltd-v-acit-2018-65-itr-583-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/exxon-mobil-company-india-p-ltd-v-acit-2018-65-itr-583-mum-trib-2\/","title":{"rendered":"Exxon Mobil Company India P. Ltd.  v. ACIT  (2018) 65 ITR  583\/\/196 TTJ  1070\/ 97 taxmann.com 43   (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee, the Tribunal held that, Payment\u00a0 for providing global support services and no technical Knowledge, experience, skill, know-how, or process made available\u00a0 to the assessee, hence payment\u00a0 is not for technical services. Accordingly the assessee is not liable to deduct tax at\u00a0 Source hence\u00a0 no Disallowance can be made. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible &#8211; Deduction at source-Non -resident-Payment  for providing global support services-No technical Knowledge, experience, skill, know-how, or process made available  to the assessee-Payment  is not for technical services \u2014 Not iiableto deduct tax at  Source. \u2014 No Disallowance -DTAA-India-Singapore   [ S.9(1)(vii),195 ]<\/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-3640","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-WI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3640","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=3640"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3640\/revisions"}],"predecessor-version":[{"id":5025,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3640\/revisions\/5025"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}