{"id":6956,"date":"2019-09-05T07:51:03","date_gmt":"2019-09-05T07:51:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pjsc-stroytransgaz-v-dcit-2019-177-itd-538-delhitrib\/"},"modified":"2019-09-05T07:51:03","modified_gmt":"2019-09-05T07:51:03","slug":"pjsc-stroytransgaz-v-dcit-2019-177-itd-538-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pjsc-stroytransgaz-v-dcit-2019-177-itd-538-delhitrib\/","title":{"rendered":"PJSC Stroytransgaz v.  DCIT (2019) 177 ITD 538  (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessee a Russia based company, participated in water supply augmentation project and oil pipeline project etc. through its PE in India, since there was no transfer of any technical know-how and, moreover, entire payment received during year was attributable to PE in India, same was taxable as business profit in terms of India-Russia DTAA. \u00a0(AY. 2004 -05, 2005-06, 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection\u2013Water supply augmentation project and oil pipeline project etc- Payment received during year was attributable to PE in India, same was taxable as business profit-DTAA-India\u2013Russia  [Art. 7, 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":[1],"tags":[],"class_list":["post-6956","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Oc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6956","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=6956"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6956\/revisions"}],"predecessor-version":[{"id":6957,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6956\/revisions\/6957"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}