{"id":19360,"date":"2021-06-17T15:16:41","date_gmt":"2021-06-17T09:46:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gokul-refoils-solvent-ltd-v-dcitit-2021-186-itd-711-ahd-trib\/"},"modified":"2025-03-21T06:36:43","modified_gmt":"2025-03-21T01:06:43","slug":"gokul-refoils-solvent-ltd-v-dcitit-2021-186-itd-711-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gokul-refoils-solvent-ltd-v-dcitit-2021-186-itd-711-ahd-trib\/","title":{"rendered":"Gokul Refoils &#038; Solvent Ltd. v. DCIT(IT) (2021) 186 ITD 711 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that section 195 would not be applicable to reimbursement of demurrage charges paid by assessee to a non-resident shipping company and that same would be covered by section 172 of the Act. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 195 : Deduction at source-Non-resident-Reimbursement of demurrage charges paid by assessee to a non-resident shipping company-Provision is not applicable. [S. 172] <\/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-19360","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-52g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19360","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=19360"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19360\/revisions"}],"predecessor-version":[{"id":52167,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19360\/revisions\/52167"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}