{"id":45874,"date":"2024-09-08T17:32:32","date_gmt":"2024-09-08T12:02:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-abb-inc-2023-152-taxmann-com-101-2024-461-itr-297-karnhc\/"},"modified":"2024-09-08T17:32:32","modified_gmt":"2024-09-08T12:02:32","slug":"cit-it-v-abb-inc-2023-152-taxmann-com-101-2024-461-itr-297-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-abb-inc-2023-152-taxmann-com-101-2024-461-itr-297-karnhc\/","title":{"rendered":"CIT (IT) v. ABB Inc [2023] 152 taxmann.com 101 \/[2024] 461 ITR 297 (Karn)(HC)"},"content":{"rendered":"<p>Held that ABB USA provided project-specific technical and consultancy services to an Indian company, that did not satisfy the &#8216;make available&#8217; clause, did not warrant tax under Article 12(4)(b) of the DTAA between India and the US.\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Project-specific technical and consultancy services to an Indian company-Did not satisfy the &#8216;make available&#8217; clause, did not warrant tax under Article 12(4)(b) of the DTAA between India and the US-DTAA-India-USA. [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-45874","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bVU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45874","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=45874"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45874\/revisions"}],"predecessor-version":[{"id":45875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45874\/revisions\/45875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}