{"id":10774,"date":"2020-03-23T01:20:33","date_gmt":"2020-03-23T01:20:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-noida-software-technology-park-ltd-2020-113-taxmann-com-144-269-taxman-11-delhihc-editorial-slp-of-revenue-is-admitted-pcit-v-noida-software-technology-park-ltd-2020-269-taxman\/"},"modified":"2020-03-23T01:20:33","modified_gmt":"2020-03-23T01:20:33","slug":"pcit-v-noida-software-technology-park-ltd-2020-113-taxmann-com-144-269-taxman-11-delhihc-editorial-slp-of-revenue-is-admitted-pcit-v-noida-software-technology-park-ltd-2020-269-taxman","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-noida-software-technology-park-ltd-2020-113-taxmann-com-144-269-taxman-11-delhihc-editorial-slp-of-revenue-is-admitted-pcit-v-noida-software-technology-park-ltd-2020-269-taxman\/","title":{"rendered":"PCIT v. Noida Software Technology Park Ltd. (2020) 113 taxmann.com 144 \/ 269 Taxman 11 (Delhi)(HC) Editorial : SLP of revenue is admitted, PCIT v. Noida Software Technology Park Ltd. (2020) 269 Taxman 10 (SC)"},"content":{"rendered":"<p>High Court dismissed the appeal of the revenue by holding that, second proviso to S. 40(a)(ia) is applicable to relevant assessment year. Followed\u00a0 Ansal Land Mark Township (P) Ltd. v. CIT (2015) 377 ITR\u00a0 635 (Delhi) (HC). (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Interest paid to resident-Second proviso to S.40(a)(ia) is applicable-No disallowance can be made. <\/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-10774","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2NM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10774","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=10774"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10774\/revisions"}],"predecessor-version":[{"id":10775,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10774\/revisions\/10775"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}