{"id":14388,"date":"2020-12-13T09:37:58","date_gmt":"2020-12-13T09:37:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-villoo-zareer-morawala-patel-smt-2020-78-itr-17-sn-bang-trib\/"},"modified":"2020-12-13T09:37:58","modified_gmt":"2020-12-13T09:37:58","slug":"dy-cit-v-villoo-zareer-morawala-patel-smt-2020-78-itr-17-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-villoo-zareer-morawala-patel-smt-2020-78-itr-17-sn-bang-trib\/","title":{"rendered":"Dy. CIT v .Villoo Zareer Morawala Patel (Smt.) (2020) 78 ITR 17 (SN) (Bang) (Trib))"},"content":{"rendered":"<p>Tribunal held that salary was payable in terms of the contract reached between the company and the assessee. Merely because a higher amount was paid in the earlier years that did not lead to the presumption that the same amount should have been paid in the succeeding year also. There was a possibility of reduction in salary in the succeeding year.\u00a0 Salary shown in\u00a0 form 26 AS\u00a0 filed by\u00a0 company alone to\u00a0 be\u00a0 taxed . Assessing Officer is directed\u00a0 to examine factual aspect \u00a0.( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 15 : Salaries \u2013 Director- Assessable on accrual basis and not on receipt basis \u2014 Salary shown in  form 26 AS  filed by  company alone to  be  taxed \u2014 Assessing Officer is directed  to examine factual aspect [Companies Act, 1956,  Schedule XIII ] <\/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-14388","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3K4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14388","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=14388"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14388\/revisions"}],"predecessor-version":[{"id":14389,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14388\/revisions\/14389"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}