{"id":23335,"date":"2022-01-05T10:49:41","date_gmt":"2022-01-05T05:19:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-tds-v-hindustan-photo-film-workers-welfare-centre-citu-2021-282-taxman-186-mad-hc-editorial-order-of-single-judge-was-affirmed-hindustan-photo-film-workers-welfare-centre-citu-20\/"},"modified":"2022-07-07T12:51:52","modified_gmt":"2022-07-07T07:21:52","slug":"cit-tds-v-hindustan-photo-film-workers-welfare-centre-citu-2021-282-taxman-186-mad-hc-editorial-order-of-single-judge-was-affirmed-hindustan-photo-film-workers-welfare-centre-citu-20","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-tds-v-hindustan-photo-film-workers-welfare-centre-citu-2021-282-taxman-186-mad-hc-editorial-order-of-single-judge-was-affirmed-hindustan-photo-film-workers-welfare-centre-citu-20\/","title":{"rendered":"CIT (TDS) v. Hindustan Photo Film Workers Welfare Centre (CITU) (2021) 282 Taxman 186\/ 207 DTR 253\/ 323 CTR 707 \/(2022)441 ITR 661   (Mad.)(HC) Editorial : Order of single judge was affirmed, Hindustan Photo Film Workers `Welfare Centre (CITU) (2017) 249 Taxman 204 \/151 DTR 185 \/ (2018) 400 ITR 299 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Central Government approved a non-budgetary support scheme for this company with view of rehabilitating employees. Said monetary-benefits under special package scheme given to employees of Government company would be in nature of retrenchment compensation though it was styled as VRS. Entitle for exemption.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(10C) : Public sector companies-Voluntary retirement scheme-Compensation-Not liable to deduct tax at source-Winding up of Government company-Rehabilitating its employees, monetary benefits under special package scheme-Entitle for exemption. [S. 10(10B), 192,  Art. 226]  <\/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-23335","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-64n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23335","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=23335"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23335\/revisions"}],"predecessor-version":[{"id":28110,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23335\/revisions\/28110"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}