{"id":23186,"date":"2021-12-21T16:45:04","date_gmt":"2021-12-21T11:15:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/byk-asia-pacific-pte-ltd-v-acitit-2021-189-itd-362-pune-trib\/"},"modified":"2021-12-21T16:45:04","modified_gmt":"2021-12-21T11:15:04","slug":"byk-asia-pacific-pte-ltd-v-acitit-2021-189-itd-362-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/byk-asia-pacific-pte-ltd-v-acitit-2021-189-itd-362-pune-trib\/","title":{"rendered":"BYK Asia Pacific Pte. Ltd. v. ACIT(IT) (2021) 189 ITD 362 (Pune) (Trib.)"},"content":{"rendered":"<p>Tribunal held that training, printing and staff welfare expenses which are reimbursed without any profit element.\u00a0 Receipts not chargeable to tax. Not liable to deduct tax at source referred Article 7 of OECD Model Convention. (AY. 2016-17)\u00a0 \u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Training, printing and staff welfare expenses-Reimbursement of expenses without any profit element-Receipts not chargeable to tax-Not liable to deduct tax at source-Article 7 of OECD Model Convention-DTAA-India-Singapore. [S. 9(1)(i), 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-23186","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-61Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23186","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=23186"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23186\/revisions"}],"predecessor-version":[{"id":23187,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23186\/revisions\/23187"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}