{"id":51316,"date":"2025-02-19T11:53:09","date_gmt":"2025-02-19T06:23:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-verizon-communications-india-p-ltd-2024-113-itr-16-sn-delhitrib\/"},"modified":"2025-02-19T11:53:09","modified_gmt":"2025-02-19T06:23:09","slug":"acit-v-verizon-communications-india-p-ltd-2024-113-itr-16-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-verizon-communications-india-p-ltd-2024-113-itr-16-sn-delhitrib\/","title":{"rendered":"ACIT v. Verizon Communications India P. Ltd. (2024) 113 ITR 16 (SN) (Delhi)(Trib)"},"content":{"rendered":"<p>Held that Payments for telecommunications services to associated enterprises is not Royalty or\u00a0 fees for technical services-Not liable to deduct tax at source. Followed order of earlier year which is affirmed by High Court. \u00a0(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Royalty-Fes for technical services-Payments for telecommunications services to associated enterprises is not Royalty or  fees for technical services-Not liable to deduct tax at source-DTAA-India-USA [S. 9(1)(vi), 9(1)(vii), 195, 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-51316","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dlG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51316","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=51316"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51316\/revisions"}],"predecessor-version":[{"id":51317,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51316\/revisions\/51317"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}