{"id":26187,"date":"2022-04-06T17:11:39","date_gmt":"2022-04-06T11:41:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/american-express-india-pvt-ltd-v-jcit-2021-92-itr-576-delhitrib\/"},"modified":"2022-04-06T17:11:39","modified_gmt":"2022-04-06T11:41:39","slug":"american-express-india-pvt-ltd-v-jcit-2021-92-itr-576-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/american-express-india-pvt-ltd-v-jcit-2021-92-itr-576-delhitrib\/","title":{"rendered":"American Express (India) Pvt. Ltd. v. JCIT (2021) 92 ITR 576 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that travelling expenses to employees cannot be treated as fees for technical services. (AY.2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Travelling expenses to  employees-cannot be treated as fees for technical services. [S. 92CA]  <\/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-26187","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6On","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26187","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=26187"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26187\/revisions"}],"predecessor-version":[{"id":26188,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26187\/revisions\/26188"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}