{"id":43846,"date":"2024-06-18T08:38:06","date_gmt":"2024-06-18T03:08:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-ceva-asia-pacific-holdings-2023-203-itd-438-2024-109-itr-280-227-ttj-50-delhi-trib\/"},"modified":"2024-06-18T08:38:06","modified_gmt":"2024-06-18T03:08:06","slug":"dy-cit-v-ceva-asia-pacific-holdings-2023-203-itd-438-2024-109-itr-280-227-ttj-50-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-ceva-asia-pacific-holdings-2023-203-itd-438-2024-109-itr-280-227-ttj-50-delhi-trib\/","title":{"rendered":"Dy. CIT v. CEVA Asia Pacific Holdings (2023) 203 ITD 438\/ [2024] 109 ITR 280 \/227 TTJ 50 (Delhi)( Trib)"},"content":{"rendered":"<p>The marketing and sales services, operations and standardization services do not satisfy the \u201cmake available\u201d clause as per article 12(4)(b) of Indo Singapore DTAA and, therefore, the amounts attributable for these services cannot be held to be fees for technical services. (AY. 2010-11 to AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India &#8211; Fees for technical services &#8211; Make available  &#8211; Sales services \u2013 Not assessable as technical services &#8211;  DTAA &#8211; India-Singapore [S.90 ,  Art.12(4)(b) ] <\/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-43846","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bpc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43846","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=43846"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43846\/revisions"}],"predecessor-version":[{"id":43847,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43846\/revisions\/43847"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}