{"id":1312,"date":"2018-06-11T06:01:26","date_gmt":"2018-06-11T06:01:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-c-s-seshadri-2018-404-itr-191-mad-hc\/"},"modified":"2018-06-11T06:01:26","modified_gmt":"2018-06-11T06:01:26","slug":"cit-v-c-s-seshadri-2018-404-itr-191-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-c-s-seshadri-2018-404-itr-191-mad-hc\/","title":{"rendered":"CIT  v. C. S. Seshadri. (2018) 404 ITR 191 (Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;\u00a0 the Tribunal was right in holding that the amounts paid by the company towards personal expenses of the assessee could not be taxed in his hands under S.\u00a02(24)(iv)\u00a0of the\u00a0 Act, as the amount was routed through the franchisee, which was the Hindu undivided family of the assessee ( AY.2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.2(24)(iv): Business Income \u2014Amount paid by company  towards personal expenses of assessee  is held to be not taxable.<\/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-1312","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-la","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1312","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=1312"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1312\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}