{"id":2641,"date":"2018-10-22T06:50:47","date_gmt":"2018-10-22T06:50:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-shalimar-chemical-works-ltd-2018-257-taxman-590-cal-hc\/"},"modified":"2018-10-22T06:50:47","modified_gmt":"2018-10-22T06:50:47","slug":"pcit-v-shalimar-chemical-works-ltd-2018-257-taxman-590-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shalimar-chemical-works-ltd-2018-257-taxman-590-cal-hc\/","title":{"rendered":"PCIT v. Shalimar Chemical Works Ltd. (2018) 257 Taxman 590 (Cal.) (HC)"},"content":{"rendered":"<p><span lang=\"EN-US\">Dismissing the appeal of the revenue the Court held that ;when purchasing the packing material;<\/span><span lang=\"EN-US\">right of ownership of packing material was only transferred to assessee only when it was purchased from suppliers .Accordingly not liable to deduct tax at source . <b>\u00a0<\/b>(AY. 2008-09)<b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source &#8211;  Contractors \u2013 Purchase of packing material- Right of ownership of packing material was only transferred to assessee only when it was purchased from suppliers -Not liable to deduct tax at source \u2013No disallowance can be made . [ S.194C ]<\/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-2641","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-GB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2641","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=2641"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2641\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}