{"id":49170,"date":"2024-12-28T10:27:57","date_gmt":"2024-12-28T04:57:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-infosys-ltd-2024-300-taxman-113-sc-editorial-cit-it-v-infosys-ltd-2024-164-taxmann-com-280karnhc\/"},"modified":"2024-12-28T10:27:57","modified_gmt":"2024-12-28T04:57:57","slug":"cit-v-infosys-ltd-2024-300-taxman-113-sc-editorial-cit-it-v-infosys-ltd-2024-164-taxmann-com-280karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-infosys-ltd-2024-300-taxman-113-sc-editorial-cit-it-v-infosys-ltd-2024-164-taxmann-com-280karnhc\/","title":{"rendered":"CIT v. Infosys Ltd. (2024) 300 Taxman 113 (SC) Editorial : CIT (IT) v. Infosys Ltd (2024) 164 taxmann.com 280(Karn)(HC)"},"content":{"rendered":"<p>Tribunal held that if rate of tax applicable under DTAA is lower than 20 per cent tax rate as prescribed under section 206AA, TDS has to be deducted at such lower rate even if non-resident deductee fails to furnish its PAN. \u00a0Appeal against order of Tribunal filed after 273 days was dismissed by High Court both on delay and merits.\u00a0 Court held that \u00a0since there was delay of 255 days in filing SLP against order of High Court and explanation offered for delay was not satisfactory, SLP is\u00a0 dismissed \u00a0on ground of delay. (AY. 2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-High Court held  that if rate of tax applicable under DTAA is lower than 20 per cent tax rate as prescribed under section 206AA, TDS has to be deducted at such lower rate even if non-resident deductee fails to furnish its PAN-DTAA-India-China-Delay of 255 days in filing SLP-Delay is not satisfactorily explained-SLP is dismissed. [S. 9(1)(vii), 90, 206AA,  Art. 12] <\/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-49170","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cN4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49170","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=49170"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49170\/revisions"}],"predecessor-version":[{"id":49171,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49170\/revisions\/49171"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}