{"id":20336,"date":"2021-07-21T10:57:09","date_gmt":"2021-07-21T05:27:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-noida-software-technology-park-ltd-2020-113-taxmann-com-144-delhihc-editorial-slp-is-granted-to-the-revenue-pcit-v-noida-software-technology-park-ltd-2020-269-taxman-10-sc\/"},"modified":"2021-07-21T10:57:09","modified_gmt":"2021-07-21T05:27:09","slug":"pcit-v-noida-software-technology-park-ltd-2020-113-taxmann-com-144-delhihc-editorial-slp-is-granted-to-the-revenue-pcit-v-noida-software-technology-park-ltd-2020-269-taxman-10-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-noida-software-technology-park-ltd-2020-113-taxmann-com-144-delhihc-editorial-slp-is-granted-to-the-revenue-pcit-v-noida-software-technology-park-ltd-2020-269-taxman-10-sc\/","title":{"rendered":"PCIT v. Noida Software Technology Park Ltd. (2020) 113 taxmann.com 144 (Delhi)(HC) Editorial : SLP is granted to the revenue PCIT v. Noida Software Technology Park Ltd (2020) 269 Taxman 10 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that applicability of the second proviso of Section 40(a)(ia) of the Act to the Assessment Year 2010-11. This issue is also covered against the Revenue vide decision of this court in\u00a0Ansal Land Mark Township (P.) Ltd.\u00a0v. CIT (2015) 377 ITR 635 (Delhi)(HC). (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Interest paid without deduction of tax at source \u2013Second proviso is held to be applicable. <\/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-20336","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5i0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20336","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=20336"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20336\/revisions"}],"predecessor-version":[{"id":20337,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20336\/revisions\/20337"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}