{"id":53705,"date":"2025-05-08T12:01:15","date_gmt":"2025-05-08T06:31:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/j-m-voith-se-co-kg-v-dcit-it-2024-230-ttj-837-241-dtr-137-38-nypttj-521-161-taxmann-com-734-2025-121-itr-402-delhitrib\/"},"modified":"2025-05-08T12:01:15","modified_gmt":"2025-05-08T06:31:15","slug":"j-m-voith-se-co-kg-v-dcit-it-2024-230-ttj-837-241-dtr-137-38-nypttj-521-161-taxmann-com-734-2025-121-itr-402-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/j-m-voith-se-co-kg-v-dcit-it-2024-230-ttj-837-241-dtr-137-38-nypttj-521-161-taxmann-com-734-2025-121-itr-402-delhitrib\/","title":{"rendered":"J.M. Voith Se &#038; Co. Kg v. DCIT (IT) (2024) 230 TTJ 837 \/ 241 DTR 137 \/ 38 NYPTTJ 521 \/ 161 taxmann.com 734 \/(2025) 121 ITR 402 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that when the assessee has furnished evidence to show that the global profit rate in the paper division is 3 per cent the estimation of profit at 5% by the CIT(A) cannot be accepted. Issue is restored to the AO for de novo adjudication. \u00a0(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Income from offshore supply of plants, equipments, spares, etc.-Assessee has furnished evidence to show that the global profit rate in the paper division is 3 per cent the estimation of profit at 5% by the CIT(A) cannot be accepted-Issue is restored to the AO for de novo adjudication-DTAA-India-Germany.[Art. 5] <\/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-53705","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dYd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53705","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=53705"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53705\/revisions"}],"predecessor-version":[{"id":53706,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53705\/revisions\/53706"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}