{"id":41353,"date":"2024-04-05T12:13:22","date_gmt":"2024-04-05T06:43:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-bellsea-ltd-2023459-itr-375-147-taxmann-com-488-delhihc\/"},"modified":"2024-04-05T12:13:22","modified_gmt":"2024-04-05T06:43:22","slug":"cit-it-v-bellsea-ltd-2023459-itr-375-147-taxmann-com-488-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-bellsea-ltd-2023459-itr-375-147-taxmann-com-488-delhihc\/","title":{"rendered":"CIT (IT) v. Bellsea Ltd. (2023)459 ITR 375 \/147 taxmann.com 488 (Delhi)(HC)"},"content":{"rendered":"<p>Held, dismissing the appeals the Court held that\u00a0\u00a0 no material had been placed before the court to rebut the Tribunal\u2019s finding that work had commenced at the site only on or after January 4, 2008. The preparatory work such as travelling for obtaining tender or contract could not be deemed to be the starting point of the contract. Consequently, there was no perversity in the findings of fact rendered by the Tribunal. (1996 218 ITR (St.) 70)\u00a0 (AY.2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Threshold period of  twelve months for activities in India not  exceeded-Not taxable in India-DTAA-India-Cyprus.[Art. 5(2)(g), 7]<\/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-41353","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aKZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41353","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=41353"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41353\/revisions"}],"predecessor-version":[{"id":41354,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41353\/revisions\/41354"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}