{"id":46022,"date":"2024-09-08T18:24:02","date_gmt":"2024-09-08T12:54:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-aig-general-insurance-co-ltd-v-dy-cit2023-224-ttj-724-2022-141-taxmann-com-70-mumtrib-2\/"},"modified":"2024-09-08T18:24:02","modified_gmt":"2024-09-08T12:54:02","slug":"tata-aig-general-insurance-co-ltd-v-dy-cit2023-224-ttj-724-2022-141-taxmann-com-70-mumtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-aig-general-insurance-co-ltd-v-dy-cit2023-224-ttj-724-2022-141-taxmann-com-70-mumtrib-2\/","title":{"rendered":"Tata AIG General Insurance Co.Ltd v. Dy. CIT(2023) 224 TTJ 724 \/(2022)) 141 taxmann.com 70 (Mum)(Trib)"},"content":{"rendered":"<p>Held that payment of re-insurance premium foreign insurers. Foreign Insurance company has no business or branch in India. No violation of provisions of Insurance Act. No obligation to deduct tax at source. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Payment of re-insurance premium foreign insurers-Foreign Insurance company has no business or branch in India-No violation of provisions of Insurance Act-No obligation to deduct tax at source. [ S.9(1)(i), 195] <\/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-46022","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bYi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46022","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=46022"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46022\/revisions"}],"predecessor-version":[{"id":46023,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46022\/revisions\/46023"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}