{"id":43486,"date":"2024-06-14T11:10:45","date_gmt":"2024-06-14T05:40:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-convergys-customer-management-group-inc-2023-200-itd-23-102-itr-21-sn-delhi-trib\/"},"modified":"2024-06-14T11:10:45","modified_gmt":"2024-06-14T05:40:45","slug":"acit-v-convergys-customer-management-group-inc-2023-200-itd-23-102-itr-21-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-convergys-customer-management-group-inc-2023-200-itd-23-102-itr-21-sn-delhi-trib\/","title":{"rendered":"ACIT v. Convergys Customer Management Group Inc. (2023) 200 ITD 23\/102 ITR 21 (SN) (Delhi) (Trib.)"},"content":{"rendered":"<p>Assessee is \u00a0an American company engaged in providing IT enabled customer management services by utilizing its advanced information system capabilities, human resource management skills and industrial experience. It had a subsidiary in India by name &#8216;CIS&#8217; which provided call centre\/back office support service to its Indian customers \u00a0CIS was practically projection of assessee&#8217;s business in India and carried out its business under control and guidance of assessee without assuming any significant risk in relation to such functions-Employees of assessee frequently visited premises of CIS to provide supervision, direction and control over operations of CIS. The \u00a0assessee had a fixed place PE in India under article 5(1) of DTAA. Attribution of profit PE is taxable in India. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Projection of business in India-Under control and guidance-Considered as fixed place PE of assessee company-Attribution of profit PE is taxable in India-DTAA-India-USA [Art. 5] <\/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-43486","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bjo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43486","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=43486"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43486\/revisions"}],"predecessor-version":[{"id":43487,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43486\/revisions\/43487"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}