{"id":5325,"date":"2019-05-02T09:50:08","date_gmt":"2019-05-02T09:50:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-hydrosult-inc-2019-175-itd-525-ahd-trib\/"},"modified":"2019-05-02T09:50:08","modified_gmt":"2019-05-02T09:50:08","slug":"dcit-v-hydrosult-inc-2019-175-itd-525-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-hydrosult-inc-2019-175-itd-525-ahd-trib\/","title":{"rendered":"DCIT  v.  Hydrosult Inc.  (2019) 175 ITD 525 (Ahd)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, services rendered\u00a0 by non residents are independent personal services outside India hence the assesse is not liable able to deduct tax at source. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident\u2013Independent personal services outside India-Not chargeable to tax  in India \u2013Not liable to deduct tax at source-DTAA\u2013India\u2013Canada. [S.9(1)(i),  Art. 12, 14 ]<\/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-5325","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1nT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5325","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=5325"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5325\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}