{"id":42754,"date":"2024-05-16T15:26:50","date_gmt":"2024-05-16T09:56:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/adit-it-v-rolls-royce-singapore-p-ltd-2023-332-ctr-733-152-taxmann-com-502-sc-editorial-rolls-royce-singapore-p-ltd-v-adit-it2011-64-dtr-95-delhihc\/"},"modified":"2024-05-16T15:26:50","modified_gmt":"2024-05-16T09:56:50","slug":"adit-it-v-rolls-royce-singapore-p-ltd-2023-332-ctr-733-152-taxmann-com-502-sc-editorial-rolls-royce-singapore-p-ltd-v-adit-it2011-64-dtr-95-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/adit-it-v-rolls-royce-singapore-p-ltd-2023-332-ctr-733-152-taxmann-com-502-sc-editorial-rolls-royce-singapore-p-ltd-v-adit-it2011-64-dtr-95-delhihc\/","title":{"rendered":"ADIT (IT) v. Rolls Royce Singapore (P.) Ltd (2023) 332 CTR 733\/152 taxmann.com 502 (SC) Editorial : Rolls Royce Singapore (P.) Ltd v. ADIT (IT)(2011) 64 DTR 95 (Delhi)(HC)"},"content":{"rendered":"<p>Assessee had settled this dispute with department under VSV scheme, impugned appeal filed by revenue against order of High Court is\u00a0\u00a0\u00a0 dismissed as infructuous. (AY. 2000-01 to 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supply of equipment-DTAA-India-Singapore-Issue settled under VSV Scheme-Appeals have became  infructuous-Appeal is dismissed.  [S. 92, Art. 5, Art.  136] <\/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-42754","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b7A","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42754","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=42754"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42754\/revisions"}],"predecessor-version":[{"id":42755,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42754\/revisions\/42755"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}