{"id":15349,"date":"2021-03-02T11:38:00","date_gmt":"2021-03-02T06:08:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ditit-v-sasken-communication-technologies-ltd-2020-428-itr-194-315-ctr-320-191-dtr-214-karn-hc\/"},"modified":"2021-03-13T13:09:02","modified_gmt":"2021-03-13T07:39:02","slug":"ditit-v-sasken-communication-technologies-ltd-2020-428-itr-194-315-ctr-320-191-dtr-214-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ditit-v-sasken-communication-technologies-ltd-2020-428-itr-194-315-ctr-320-191-dtr-214-karn-hc\/","title":{"rendered":"DIT(IT) v. Sasken Communication Technologies Ltd. (2020) 428 ITR 194\/315 CTR 320\/191 DTR 214\/ 117 taxmann.com 278  (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that that, amounts paid to employees under non-compete agreement is not taxable in India. No question of law. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 17(3) : Profits in lieu of salary-Amounts paid to employees under non-compete agreement-Not taxable in India-DTAA-India-USA. [S. 5(2) 9(1), 15, 195, 260A,  Art, 16 23]<\/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-15349","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Zz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15349","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=15349"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15349\/revisions"}],"predecessor-version":[{"id":15744,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15349\/revisions\/15744"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}