{"id":28713,"date":"2022-07-25T17:10:23","date_gmt":"2022-07-25T11:40:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chander-mohan-lall-v-acit-2022-193-itd-352-215-ttj-498-delhitrib\/"},"modified":"2023-02-13T06:06:08","modified_gmt":"2023-02-13T00:36:08","slug":"chander-mohan-lall-v-acit-2022-193-itd-352-215-ttj-498-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chander-mohan-lall-v-acit-2022-193-itd-352-215-ttj-498-delhitrib\/","title":{"rendered":"Chander mohan Lall v. ACIT (2022) 193 ITD 352 \/ 215 TTJ 498\/ 209 DTR 129 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that payment made towards\u00a0 reimbursement of expenses there is\u00a0 no obligation to deduct tax at source. Disallowance was deleted. Payment made to foreign attorneys\u00a0 are not chargeable to tax under the provisions of section 195. Therefore the assessee was not required to withhold tax on the payments made. Disallowance u\/s 40(a)(i)) is deleted.\u00a0\u00a0\u00a0 \u00a0(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident  attorneys-Professional fees-Reimbursement of expenses-No obligation to deduct tax at source-Disallowance was deleted-Article 12 of the OECD Model Convention. [S.  9(1)(vii), 195] <\/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-28713","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7t7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28713","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=28713"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28713\/revisions"}],"predecessor-version":[{"id":32724,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28713\/revisions\/32724"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}