{"id":17824,"date":"2021-05-10T16:00:48","date_gmt":"2021-05-10T10:30:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/suresh-khatri-v-ito-2020-82-itr-29-luck-trib-2\/"},"modified":"2021-05-10T16:00:48","modified_gmt":"2021-05-10T10:30:48","slug":"suresh-khatri-v-ito-2020-82-itr-29-luck-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/suresh-khatri-v-ito-2020-82-itr-29-luck-trib-2\/","title":{"rendered":"Suresh Khatri v. ITO (2020) 82 ITR 29 (Luck.)(Trib.)"},"content":{"rendered":"<p>Tribunal held, that Circular No. 723 dated September 19, 1995\u00a0 provides that since the agent acts on behalf of the non-resident ship-owner or charterer, he steps into the shoes of the principal. Accordingly, the provisions of section\u00a0172\u00a0would apply and those of sections\u00a0194C\u00a0and\u00a0195\u00a0would not apply. Therefore the disallowance was not required to be made. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Shipping expenses in nature of  freight-Agent acting on behalf of  Non-Resident ship owner or Charterer-Not required to deduct tax  at source. [S. 172, 194C, 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-17824","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Du","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17824","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=17824"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17824\/revisions"}],"predecessor-version":[{"id":17825,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17824\/revisions\/17825"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}