{"id":8493,"date":"2019-12-17T11:47:01","date_gmt":"2019-12-17T11:47:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sandvik-ab-v-dit-2019-178-itd-128-punetrib\/"},"modified":"2019-12-17T11:47:01","modified_gmt":"2019-12-17T11:47:01","slug":"sandvik-ab-v-dit-2019-178-itd-128-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandvik-ab-v-dit-2019-178-itd-128-punetrib\/","title":{"rendered":"Sandvik AB v.  DIT (2019) 178 ITD 128 (Pune)(Trib. )"},"content":{"rendered":"<p>Assessee-Swedish company received management service fees from its Indian subsidiaries, department\u2019s view that said receipts were in nature of Fees for Technical Services (FTS). \u00a0\u00a0Alternate, case of the department was, said receipts to be treated in nature of dividend taxable under DTAA between India and Sweden as well as u\/s.9(1)(iv). \u00a0\u00a0Tribunal held that, management service fees from its Indian subsidiaries is neither\u00a0 taxable as fees for technical services nor as dividend. \u00a0\u00a0Reimbursement of expenses is not taxable in the absence of any permanent Establishment in India. \u00a0\u00a0(AY. \u00a02009 \u2013 2010)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services\u2013Management service fees from its Indian subsidiaries-Not taxable as fees for technical services and not as dividend-Reimbursement of expenses-DTAA-India-Swedish [S. 9(1)(iv),  Art. 10, 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-8493","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2cZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8493","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=8493"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8493\/revisions"}],"predecessor-version":[{"id":8494,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8493\/revisions\/8494"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}