{"id":9080,"date":"2020-01-02T00:31:00","date_gmt":"2020-01-02T00:31:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hind-energy-coal-benefication-india-ltd-v-ito-it-tp-2019-179-itd-388-indore-trib-2\/"},"modified":"2020-01-02T00:31:00","modified_gmt":"2020-01-02T00:31:00","slug":"hind-energy-coal-benefication-india-ltd-v-ito-it-tp-2019-179-itd-388-indore-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hind-energy-coal-benefication-india-ltd-v-ito-it-tp-2019-179-itd-388-indore-trib-2\/","title":{"rendered":"Hind Energy &#038; Coal Benefication (India) Ltd. v. ITO  (IT &#038; TP) (2019) 179 ITD 388 (Indore) (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0 ,\u00a0 srvices rendered\u00a0 by the\u00a0 for for obtaining inspection report for inspection of grade of coal at time of shipment at port at Indonesia to submit same to shipping agent at time of shipment, services provided were not in nature of Fee for Technical Service hence not liable to deduct tax at source . (AY. 2015 -16)<\/p>\n<p>\u00a0<\/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 Inspection charges \u2013 Not liable to deduct tax at source -DTAA-India \u2013 Indonesia [S.195 , 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":[1],"tags":[],"class_list":["post-9080","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2ms","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9080","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=9080"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9080\/revisions"}],"predecessor-version":[{"id":9081,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9080\/revisions\/9081"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}