{"id":5143,"date":"2019-04-27T06:33:47","date_gmt":"2019-04-27T06:33:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ceva-asia-pacific-holdings-co-pte-ltd-2018-192-ttj-1-uo-dehiltrib\/"},"modified":"2019-04-27T06:33:47","modified_gmt":"2019-04-27T06:33:47","slug":"ceva-asia-pacific-holdings-co-pte-ltd-2018-192-ttj-1-uo-dehiltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ceva-asia-pacific-holdings-co-pte-ltd-2018-192-ttj-1-uo-dehiltrib\/","title":{"rendered":"Ceva Asia Pacific Holdings Co. Pte Ltd. (2018) 192 TTJ 1   (UO) (Dehil)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the assessee had not provided complete details, accordingly\u00a0 in the\u00a0 interest of justice, whole issue set back to file of AO for deciding whether services involved in the agreement satisfy &#8216; make Available&#8217; criteria or not. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-business of providing transportation, logistics, and supply chain solutions\u2013Issue  was sent back to for deciding whether services involved in the agreement satisfy &#8216;make Available&#8217; criteria or not\u2014 DTAA-India\u2013Singapore [Art. 12(4)]<\/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":[1],"tags":[],"class_list":["post-5143","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1kX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5143","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=5143"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5143\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}