{"id":10032,"date":"2020-02-22T09:20:30","date_gmt":"2020-02-22T09:20:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-sandu-pharmaceuticals-ltd-2019-bcaj-october-p-65-bom-hc\/"},"modified":"2020-02-22T09:20:30","modified_gmt":"2020-02-22T09:20:30","slug":"pcit-v-sandu-pharmaceuticals-ltd-2019-bcaj-october-p-65-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sandu-pharmaceuticals-ltd-2019-bcaj-october-p-65-bom-hc\/","title":{"rendered":"PCIT v. Sandu Pharmaceuticals Ltd. (2019) BCAJ-October-P. 65 (Bom.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that,\u00a0 manufacture of goods as per specification, there is\u00a0 no principal, agent relation ship hence\u00a0\u00a0 not liable to deduct tax at source. Accordingly no disallowances can be made.\u00a0 (Arising from ITA No. 2087\/ M\/2012 dt 23-03-2016 ) (ITA No. 953 of 2017 dt. 27-08-2019 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source\u2013 Commission or brokerage\u2013Manufacture of goods as per specification\u2013No principal-Agent relation ship\u2013Not liable to deduct tax at source-No disallowances can be made.  [S. 194H]. <\/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-10032","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2BO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10032","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=10032"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10032\/revisions"}],"predecessor-version":[{"id":10033,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10032\/revisions\/10033"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}