{"id":5151,"date":"2019-04-27T06:36:56","date_gmt":"2019-04-27T06:36:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/philip-morris-services-india-s-a-v-acit-2018-172-dtr-192-66-itr-97-2019-197-ttj-128-delhitrib\/"},"modified":"2019-04-27T06:36:56","modified_gmt":"2019-04-27T06:36:56","slug":"philip-morris-services-india-s-a-v-acit-2018-172-dtr-192-66-itr-97-2019-197-ttj-128-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/philip-morris-services-india-s-a-v-acit-2018-172-dtr-192-66-itr-97-2019-197-ttj-128-delhitrib\/","title":{"rendered":"Philip Morris Services India S.A. v. ACIT (2018) 172 DTR 192 \/ 66 ITR 97 \/(2019) 197 TTJ 128 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 DRP has not considered the assessee\u2019s claim for non-deduction of tax at source with regard to payments made to non-residents in the light of the respective DTAAs and also assessee failed to furnish the copies of the Agreements with the payees. Accordingly the\u00a0 disallowance made u\/s. 40(a)\u00a0 was\u00a0 set aside.( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident\u2013No business connection in India\u2013Reimbursement of expenses\u2013Matter remanded-DTAA-India\u2013Bangladesh-Nepal.<\/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-5151","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1l5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5151","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=5151"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5151\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}