{"id":1322,"date":"2018-06-12T09:45:10","date_gmt":"2018-06-12T09:45:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/neha-saraf-v-ito-mum-trib\/"},"modified":"2018-06-12T09:45:10","modified_gmt":"2018-06-12T09:45:10","slug":"neha-saraf-v-ito-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/neha-saraf-v-ito-mum-trib\/","title":{"rendered":"Neha Saraf v. ITO ( Mum) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that Interest free loan is taxable\u00a0 as perquisites in the hands of employee \u00a0as per Rule 3 (7)(i) of the IT Rues ITA No2172 \/ M \/2016\u00a0\u00a0 dt. 16 -05 -2018 \u00a0\u00a0( AY.2011-12 )\u00a0<\/p>\n<p><a href=\"https:\/\/www.itat.gov.in\/files\/uploads\/categoryImage\/1526449182-Neha%20Saraf%202172.pdf\"><strong>[Click here to download PDF file]\u00a0<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 17(2) : Perquisite -Interest free loan is taxable as perquisites in the hands of employee  as per Rule 3 of the IT Rules  [S.17(2) (viii)  R.3(7)(i) ]<\/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-1322","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-lk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1322","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=1322"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1322\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}