{"id":10936,"date":"2020-04-02T06:37:49","date_gmt":"2020-04-02T06:37:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aquarelle-india-p-ltd-v-dy-cit-202077-itr-2-sn-bang-trib\/"},"modified":"2020-04-02T06:37:49","modified_gmt":"2020-04-02T06:37:49","slug":"aquarelle-india-p-ltd-v-dy-cit-202077-itr-2-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aquarelle-india-p-ltd-v-dy-cit-202077-itr-2-sn-bang-trib\/","title":{"rendered":"Aquarelle India P. Ltd. v. Dy. CIT (2020)77 ITR 2 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that there were contradicting finding by the lower authorities hence the matter remanded the AO for ascertaining factual facts. As\u00a0 regards\u00a0 the claim u\/s.80JJA the Tribunal held that\u00a0 the new workmen should be regular workmen employed in financial year relevant to assessment year. Matter remanded to the AO.<em> (<\/em>AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source\u2013Service rendered by foreign agent\u2013Contradictory finding\u2013New  workmen-Should be regular workmen employed in financial year relevant to assessment year\u2013Matter remanded to the AO. [S. 80JJA, 195,254(1)] <\/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-10936","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Qo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10936","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=10936"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10936\/revisions"}],"predecessor-version":[{"id":10937,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10936\/revisions\/10937"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}