{"id":2346,"date":"2018-09-12T07:30:27","date_gmt":"2018-09-12T07:30:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nate-nandha-v-acit-2018-171-itd-399-chennai-trib\/"},"modified":"2019-03-09T09:00:43","modified_gmt":"2019-03-09T09:00:43","slug":"nate-nandha-v-acit-2018-171-itd-399-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nate-nandha-v-acit-2018-171-itd-399-chennai-trib\/","title":{"rendered":"Nate Nandha Nee Natarajan Nandagopal   v. ACIT (2018) 171 ITD 399 \/170 DTR 81\/ 195 TTJ 644 (Chennai)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that , Salary paid to manging Director in excess of\u00a0 ceiling prescribed by as per \u00a0Companies Act is taxable as salary provided the excess amount paid was not recovered\u00a0 by the Company .\u00a0( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 15 : Salaries &#8211;  Salary paid to manging Director in excess of  ceiling prescribed by  as per Companies Act is taxable as salary provided the excess amount paid was not recovered  by the Company .[ S.5 ]<\/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":[1],"tags":[],"class_list":["post-2346","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-BQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2346","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=2346"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2346\/revisions"}],"predecessor-version":[{"id":4303,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2346\/revisions\/4303"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}