{"id":49865,"date":"2025-01-12T17:50:07","date_gmt":"2025-01-12T12:20:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bnp-paribas-v-acit-2024-207-itd-532-mum-trib-2\/"},"modified":"2025-01-12T17:50:07","modified_gmt":"2025-01-12T12:20:07","slug":"bnp-paribas-v-acit-2024-207-itd-532-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bnp-paribas-v-acit-2024-207-itd-532-mum-trib-2\/","title":{"rendered":"BNP Paribas. v. ACIT (2024) 207 ITD 532 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 higher rate of tax prescribed for foreign company is not to be regarded as violation of non-discriminatory clause, i.e., article 26 of DTAA between India-France. Appeal of assessee is dismissed. (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 90 :Double taxation relief-Rate applicable to domestic companies-Non-discrimination clause-Higher rate of tax prescribed for foreign company is not to be regarded as violation of non-discriminatory clause, i.e., article 26 of DTAA between India-France. [Art. 26] <\/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-49865","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cYh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49865","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=49865"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49865\/revisions"}],"predecessor-version":[{"id":49866,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49865\/revisions\/49866"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}