{"id":52226,"date":"2025-03-24T12:12:15","date_gmt":"2025-03-24T06:42:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib-5\/"},"modified":"2025-03-24T12:12:15","modified_gmt":"2025-03-24T06:42:15","slug":"cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib-5\/","title":{"rendered":"Cadila Pharmaceuticals Ltd. v. ACIT (2024) 115 ITR 51 ((SN)\/)\/ 162 taxmann.com 229 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that legal and consultancy services for registration of product in foreign country is\u00a0 not fees for technical services. Not taxable in India. Not liable to deduct tax at source. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Fes for technical services-Legal and consultancy services for registration of product in foreign country-Not fees for technical services-Not taxable in India-Not liable to deduct tax at source-DTAA-India-USA.[S.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-52226","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52226","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=52226"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52226\/revisions"}],"predecessor-version":[{"id":52227,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52226\/revisions\/52227"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}