{"id":52922,"date":"2025-04-15T21:47:06","date_gmt":"2025-04-15T16:17:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-red-hat-india-pvt-ltd-2024470-itr-173-bom-hc\/"},"modified":"2025-04-15T21:47:06","modified_gmt":"2025-04-15T16:17:06","slug":"cit-it-v-red-hat-india-pvt-ltd-2024470-itr-173-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-red-hat-india-pvt-ltd-2024470-itr-173-bom-hc\/","title":{"rendered":"CIT (IT) v. Red Hat India Pvt. Ltd. (2024)470 ITR 173 (Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 if the amount is not chargeable to tax in the assessment of recipient the assesseee cannot be held to be assessee is default\u00a0 hence\u00a0 not liable to pay tax and interest. Order of Tribunal is affirmed.(AY.2007-08, 2005-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay-Non-resident-Fees for technical services-If the amount is not chargeable to tax in the assessment of recipient the assesseee cannot be held to be assessee is default-Not liable to pay tax and interest-DTAA-India-Singapore.[S. 9(1)(vi), 191, 195, 201(1), 201(IA), Art. 5, 7, 12(4)(b)] <\/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-52922","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dLA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52922","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=52922"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52922\/revisions"}],"predecessor-version":[{"id":52923,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52922\/revisions\/52923"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}