{"id":45171,"date":"2024-08-16T07:39:25","date_gmt":"2024-08-16T02:09:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krones-aktiengesellschaft-v-dy-cit-it-2023108-itr-705-delhi-trib\/"},"modified":"2024-08-16T07:39:25","modified_gmt":"2024-08-16T02:09:25","slug":"krones-aktiengesellschaft-v-dy-cit-it-2023108-itr-705-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krones-aktiengesellschaft-v-dy-cit-it-2023108-itr-705-delhi-trib\/","title":{"rendered":"Krones Aktiengesellschaft v. Dy. CIT (IT) (2023)108 ITR 705 (Delhi) (Trib)"},"content":{"rendered":"<p>Indian subsidiary is not empowered to conclude contracts nor habitually maintain stock of\u00a0 inventory on\u00a0 non-resident assessee. Payment of commission to Indian company for co-ordinating delivery and payment for Indian customers not implying \u201cHabitually Securing Orders\u201d. Indian company not economically dependent on assessee. Risk entirely with assessee. No adverse view\u00a0 be taken in previous years based on same agreement \u2014 Indian company not dependent agency permanent establishment of\u00a0 assessee. Remunerated by the assessee for commission activities on arm&#8217;s length basis, no further attribution was required. The Assessing Officer was directed to delete the addition. <em>(<\/em>AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Dependent agency permanent establishment \u2014 Remunerated by the assessee for commission activities on arm&#8217;s length basis, no further attribution was required. The Assessing Officer was directed to delete the addition.<\/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-45171","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bKz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45171","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=45171"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45171\/revisions"}],"predecessor-version":[{"id":45172,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45171\/revisions\/45172"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}