{"id":286,"date":"2018-04-29T13:18:48","date_gmt":"2018-04-29T13:18:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/entrepreneurs-calcutta-pvt-ltd-v-cit-2018-400-itr-521-cal-hc\/"},"modified":"2018-04-29T13:18:48","modified_gmt":"2018-04-29T13:18:48","slug":"entrepreneurs-calcutta-pvt-ltd-v-cit-2018-400-itr-521-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/entrepreneurs-calcutta-pvt-ltd-v-cit-2018-400-itr-521-cal-hc\/","title":{"rendered":"Entrepreneurs (Calcutta) Pvt. Ltd. v. CIT (2018) 400 ITR 521 (Cal) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the  revenue the Court held that ;  whether the transaction is genuine of sham is a question of fact transaction being purchase and sale transaction and dispute was only in respect of sharing of profit the , no disallowance   can be made for failure to deduct tax at source  on the compensation paid to joint venture . ( AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source-Compensation paid to joint venture \u2013Not liable to o deduct tax at source &#8211; Disallowance was held to be not  justified [ S. 194H, 194J   ]<\/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-286","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/286","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=286"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/286\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}