{"id":52408,"date":"2025-03-31T12:04:56","date_gmt":"2025-03-31T06:34:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hitachi-ltd-v-acit-it-2024-116-itr-393-2025-171-taxmann-com-226-delhitrib\/"},"modified":"2025-03-31T12:04:56","modified_gmt":"2025-03-31T06:34:56","slug":"hitachi-ltd-v-acit-it-2024-116-itr-393-2025-171-taxmann-com-226-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hitachi-ltd-v-acit-it-2024-116-itr-393-2025-171-taxmann-com-226-delhitrib\/","title":{"rendered":"Hitachi Ltd. v. ACIT (IT) (2024) 116 ITR 393 \/ [2025] 171 taxmann.com 226 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that only if profits accrued to the assessee to the extent they could be attributable to the assessee\u2019s permanent establishment in India can be taxed. The assesseee incurred loss hence the Assessing Officer is\u00a0 directed to delete the addition.(AY.2018-19, 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-Resident of Japan-Incurred loss-Only profits earned by Permanent Establishment in India  is liable to tax-Addition is deleted-DTAA-India-Japan.[Art.7]  <\/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-52408","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dDi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52408","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=52408"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52408\/revisions"}],"predecessor-version":[{"id":52409,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52408\/revisions\/52409"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}