{"id":13567,"date":"2020-11-01T14:56:06","date_gmt":"2020-11-01T14:56:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/boeing-india-pvt-ltd-v-acit-202081-itr-94-sn-delhi-trib\/"},"modified":"2020-11-01T14:56:06","modified_gmt":"2020-11-01T14:56:06","slug":"boeing-india-pvt-ltd-v-acit-202081-itr-94-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/boeing-india-pvt-ltd-v-acit-202081-itr-94-sn-delhi-trib\/","title":{"rendered":"Boeing India Pvt. Ltd. v .ACIT (2020)81 ITR 94 (SN) ( Delhi ) (Trib)"},"content":{"rendered":"<p>The Tribunal held that<strong>\u00a0 <\/strong>the employment of the assessee and as per the terms, the associated enterprise was paying salaries in the home country of the secondees and, therefore, there was reimbursement by the assessee. The assessee had been paying to its own employees. The assessee had deducted tax at source under section\u00a0192\u00a0. The provisions of section\u00a0195\u00a0did not apply. There was no merit in the disallowance.( AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible &#8211; Deduction at source -Non-resident -Reimbursement of  salary cost-  No disallowance can be made [ S.192 , 195 ]<\/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":[21],"tags":[],"class_list":["post-13567","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3wP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13567","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=13567"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13567\/revisions"}],"predecessor-version":[{"id":13568,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13567\/revisions\/13568"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}