{"id":2687,"date":"2018-10-22T12:25:59","date_gmt":"2018-10-22T12:25:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/asian-paints-ltd-v-dy-cit-mum-trib-www-itatonline-org\/"},"modified":"2018-10-22T12:25:59","modified_gmt":"2018-10-22T12:25:59","slug":"asian-paints-ltd-v-dy-cit-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asian-paints-ltd-v-dy-cit-mum-trib-www-itatonline-org\/","title":{"rendered":"Asian Paints Ltd v. Dy CIT (Mum) (Trib)  www.itatonline .org"},"content":{"rendered":"<p>Royalty received from overseas subsidiary from Egypt shown as taxable in the original return of income\u00a0Though the issue of taxability was not raised in the first round of appeal, additional ground was raised before the Tribunal in the second round of appeal. Tribunal allowed the claim and set aside the matter for verification. Followed Lekshmi Traders v.CIT ( 2014) \u00a0367 ITR 551 (Ker) (HC).\u00a0<span lang=\"EN-GB\">( ITA\u00a0 No. 3289\/Mum\/2015 dt.11-01 2017 )<\/span><\/p>\n<p>\u00a0<\/p>\n<p><a href=\"https:\/\/drive.google.com\/open?id=1xAMYQIxD7fEQsQk5zr2nZK_2r1L6ccTz\"><strong>[Click here to download PDF file]\u00a0<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal- Additional ground on question of law  can be raised before  Tribunal even in second round of appeal \u2013 Royalty received from overseas subsidiary from Egypt shown as taxable in the original return of income &#8211;  Though the issue of taxability was not raised in the first round of appeal, additional ground was raised before the Tribunal in the second round of appeal \u2013 Tribunal allowed the claim and set aside the matter for verification-  DTAA-India \u2013 Egypt  [ Art. 13 ]<\/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-2687","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Hl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2687","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=2687"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2687\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}