{"id":51318,"date":"2025-02-19T11:53:33","date_gmt":"2025-02-19T06:23:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gecom-international-p-ltd-v-dy-cit-2024113-itr-22-sndelhitrib\/"},"modified":"2025-02-19T11:53:33","modified_gmt":"2025-02-19T06:23:33","slug":"gecom-international-p-ltd-v-dy-cit-2024113-itr-22-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gecom-international-p-ltd-v-dy-cit-2024113-itr-22-sndelhitrib\/","title":{"rendered":"Gecom International P. Ltd. v Dy. CIT (2024)113 ITR 22 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held \u00a0that that the examination fee paid by the assessee to the University of Cambridge did not fall under the definition of fees for technical services as defined under Explanation 2 to section\u00a09(1)\u00a0of the Act and article\u00a013(5)(c)\u00a0of the\u00a0Double Taxation Avoidance Agreement between India and the United Kingdom\u00a0and therefore not taxable in the hand of recipient in India. The disallowance is deleted. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible-Deduction at source-Remittances to foreign university of fees collected from students for conduct of examinations-No disallowance can be made-DTAA India-UK [S. 9(1), Expl 2,195 Art. 13(5)(c)]  <\/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-51318","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dlI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51318","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=51318"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51318\/revisions"}],"predecessor-version":[{"id":51319,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51318\/revisions\/51319"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}