{"id":54875,"date":"2025-06-11T12:54:27","date_gmt":"2025-06-11T07:24:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-zebra-technologies-asia-pacific-pet-ltd-2025-302-taxman-380-delhi-hc\/"},"modified":"2025-06-11T12:54:27","modified_gmt":"2025-06-11T07:24:27","slug":"cit-v-zebra-technologies-asia-pacific-pet-ltd-2025-302-taxman-380-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-zebra-technologies-asia-pacific-pet-ltd-2025-302-taxman-380-delhi-hc\/","title":{"rendered":"CIT v. Zebra Technologies Asia Pacific Pet. Ltd. (2025) 302 Taxman 380 (Delhi) (HC)"},"content":{"rendered":"<p>Assessee, a company incorporated in Singapore, is engaged in business of wholesale distribution of electronic products as well as services related to after sales, repairs, and technical support services to customers in various parts of world including India.\u00a0 Assessee had received certain amount for rendering \u00a0of technical support, repair, and maintenance services. Assessee\u00a0 filed its income tax return claiming that it had no PE in India and is\u00a0 not liable to pay tax in respect of aforesaid receipts.\u00a0 Assessing Officer accepted assessee&#8217;s claim.\u00a0 Commissioner revised the order. On appeal the Tribunal set aside revisionary order.High Court affirmed the order of Tribunal. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Commercial substance-Royalty-Fees for technical services-Order of the Tribunal quashing the revision order is affirmed-DTAA-India-Singapore. [S. 9(1)(vi), 9(1)(vii),  260A, Art. 12] <\/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-54875","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eh5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54875","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=54875"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54875\/revisions"}],"predecessor-version":[{"id":54876,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54875\/revisions\/54876"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}