{"id":2640,"date":"2018-10-22T06:48:20","date_gmt":"2018-10-22T06:48:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-sanghi-infrastructure-ltd-2018-257-taxman-371-guj-hc\/"},"modified":"2018-10-22T06:48:20","modified_gmt":"2018-10-22T06:48:20","slug":"pcit-v-sanghi-infrastructure-ltd-2018-257-taxman-371-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sanghi-infrastructure-ltd-2018-257-taxman-371-guj-hc\/","title":{"rendered":"PCIT v. Sanghi Infrastructure Ltd. (2018) 257 Taxman 371 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that;reimbursement of lease rent charges , not liable to deduct tax at source. Similarly\u00a0 provision for\u00a0 contingent liability for which bills were not received during year under consideration and TDS was deducted as and when final bills were received .No disallowance can be made . (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source -Reimbursement of lease rent charges \u2013 Not liable to deduct tax at source -Provision for  contingent liability for which bills were not received during year under consideration and TDS was deducted as and when final bills were received \u2013 No disallowance can be made .[ S.194I ,<\/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-2640","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-GA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2640","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=2640"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2640\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}