{"id":53833,"date":"2025-05-08T15:51:53","date_gmt":"2025-05-08T10:21:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/computer-modelling-group-ltd-v-acit-it-2024-231-ttj-699-38-nypttj-570-delhitrib\/"},"modified":"2025-05-08T15:51:53","modified_gmt":"2025-05-08T10:21:53","slug":"computer-modelling-group-ltd-v-acit-it-2024-231-ttj-699-38-nypttj-570-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/computer-modelling-group-ltd-v-acit-it-2024-231-ttj-699-38-nypttj-570-delhitrib\/","title":{"rendered":"Computer Modelling Group Ltd. v. ACIT (IT) (2024) 231 TTJ 699 \/ 38 NYPTTJ 570 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that receipts of the non-resident assessee are not taxable in India under the provisions of s. 44BB for the reason that the assessee did not have a PE in India; impugned receipts partake the character of business income of the assessee hence, same are not taxable in India even under art. 7 of the Indo-Canada DTAA in the absence of a PE of the assessee in India. The\u00a0 assessee being\u00a0 non-Resident the\u00a0 income is subject to TDS hence\u00a0 interest cannot be levied<strong>.\u00a0 <\/strong>(AY. 2012-13,\u00a0 2019-20 to 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils-Computation-In the absence of a PE of the assessee in India-Not taxable in India-DTAA-India-Canada-Non-Resident-Income subject to TDS-Interest cannot be levied.  [S.90,  209(1), 234B 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-53833","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e0h","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53833","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=53833"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53833\/revisions"}],"predecessor-version":[{"id":53834,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53833\/revisions\/53834"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}