{"id":3759,"date":"2019-01-26T03:40:43","date_gmt":"2019-01-26T03:40:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-merrill-lynch-capital-market-2019-174-itd-226-mum-trib\/"},"modified":"2019-01-26T03:40:43","modified_gmt":"2019-01-26T03:40:43","slug":"dcit-v-merrill-lynch-capital-market-2019-174-itd-226-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-merrill-lynch-capital-market-2019-174-itd-226-mum-trib\/","title":{"rendered":"DCIT   v.  Merrill Lynch Capital Market. (2019) 174 ITD 226 (Mum)( Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that being a Spain based company, engaged in real estate development activities in India, capital gain arising from sale of shares of various companies is held to\u00a0 be not taxable in India . ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i): Income deemed to accrue or arise in India &#8211; Business connection -Capital gains \u2013 Sale of shares- DTAA-India \u2013 Spain [ Art .14(6) ]<\/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-3759","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-YD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3759","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=3759"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3759\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}