{"id":19665,"date":"2021-06-26T18:28:17","date_gmt":"2021-06-26T12:58:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/interactive-avenues-p-ltd-v-dcit-2020-196-dtr-249-208-ttj-945-2021-187-itd-463-mum-trib\/"},"modified":"2021-06-26T18:28:17","modified_gmt":"2021-06-26T12:58:17","slug":"interactive-avenues-p-ltd-v-dcit-2020-196-dtr-249-208-ttj-945-2021-187-itd-463-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/interactive-avenues-p-ltd-v-dcit-2020-196-dtr-249-208-ttj-945-2021-187-itd-463-mum-trib\/","title":{"rendered":"Interactive Avenues (P.) Ltd. v. DCIT ( 2020) 196 DTR 249\/\/ 208 TTJ 945 (2021) 187 ITD 463 (Mum) (Trib.)"},"content":{"rendered":"<p>Tribunal held that when the expenditure not claimed \u00a0under section 30 to 38 of the Act as deduction no disallowance can be made . \u00a0Matter remanded for verification . ( AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible &#8211; Deduction at source -Non-resident \u2013Advertisement expenses \u2013 Expenditure not claimed as deduction \u2013 No disallowance can be made- Matter remanded .  [ S .30 to 38, 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-19665","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-57b","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19665","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=19665"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19665\/revisions"}],"predecessor-version":[{"id":19666,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19665\/revisions\/19666"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}