{"id":13764,"date":"2020-11-14T14:35:12","date_gmt":"2020-11-14T14:35:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-apco-worldwide-india-pvt-ltd-2020-bcaj-october-p-38-delhi-trib\/"},"modified":"2020-11-14T14:35:12","modified_gmt":"2020-11-14T14:35:12","slug":"acit-v-apco-worldwide-india-pvt-ltd-2020-bcaj-october-p-38-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-apco-worldwide-india-pvt-ltd-2020-bcaj-october-p-38-delhi-trib\/","title":{"rendered":"ACIT v. APCO Worldwide (India ) Pvt Ltd ( 2020) BCAJ-October \u2013 P. 38 ( Delhi) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that the reimbursement of expenses paid to group companies , not liable to deduct tax at source hence no disallowance can be made . ( ITA No. 5614\/Del\/ 2017 dt . 9-9 -2020.( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Payment to group companies- Reimbursement of expenses \u2013 Not liable to deduct tax at source .[ S. 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-13764","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3A0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13764","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=13764"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13764\/revisions"}],"predecessor-version":[{"id":13765,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13764\/revisions\/13765"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}