{"id":7216,"date":"2019-09-14T13:09:47","date_gmt":"2019-09-14T13:09:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/regen-powertech-p-ltd-v-dcit-2019-416-itr-95-mad-hc\/"},"modified":"2019-09-14T13:09:47","modified_gmt":"2019-09-14T13:09:47","slug":"regen-powertech-p-ltd-v-dcit-2019-416-itr-95-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/regen-powertech-p-ltd-v-dcit-2019-416-itr-95-mad-hc\/","title":{"rendered":"Regen Powertech P. Ltd. v. DCIT ( 2019) 416 ITR 95 (Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held thatPayment for installation of wind turbine, repairs to wind Turbine and for\u00a0market study. \u00a0Services rendered technical in nature and payments were fees for technical services is liable to deduction of tax at source. No substantial question of law . ( AY . 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India &#8211; Fees for technical services \u2013  Payment for installation of wind turbine, repairs to wind Turbine and for  market study \u2014  Services rendered technical in nature -Liable to deduction of tax at source- DTAA -India \u2013 Sri Lanka .  [ S.195 , 260A, Art, (12)(2) . ]<\/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-7216","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1So","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7216","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=7216"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7216\/revisions"}],"predecessor-version":[{"id":7217,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7216\/revisions\/7217"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}