{"id":9451,"date":"2020-02-06T09:08:40","date_gmt":"2020-02-06T09:08:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/majestic-auto-ltd-v-cit-2019-267-taxman-252-p-h-hc-editorial-order-in-dy-cit-v-majestic-auto-ltd-1994-51-itd-313-chd-trib-is-reversed\/"},"modified":"2020-02-06T09:08:40","modified_gmt":"2020-02-06T09:08:40","slug":"majestic-auto-ltd-v-cit-2019-267-taxman-252-p-h-hc-editorial-order-in-dy-cit-v-majestic-auto-ltd-1994-51-itd-313-chd-trib-is-reversed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/majestic-auto-ltd-v-cit-2019-267-taxman-252-p-h-hc-editorial-order-in-dy-cit-v-majestic-auto-ltd-1994-51-itd-313-chd-trib-is-reversed\/","title":{"rendered":"Majestic Auto Ltd v CIT ( 2019) 267 Taxman 252 ( P&#038; H) (HC) (Editorial: Order in Dy.CIT v Majestic Auto Ltd (1994) 51 ITD 313 (Chd.) (Trib.) is reversed.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that,\u00a0 payment made to supplying\u00a0\u00a0 drawings, designs etc, before commencement of production is not royalty\u00a0 hence not liable to deduct tax at source.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India\u2013Royalty\u2013 Payment made to supplying   drawings, designs etc\u2013Before commencement of production-Not royalty-Not liable to deduct tax at source DTAA-India-Austria. [S. 195] <\/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-9451","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2sr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9451","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=9451"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9451\/revisions"}],"predecessor-version":[{"id":9452,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9451\/revisions\/9452"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}