{"id":28727,"date":"2022-07-25T17:12:36","date_gmt":"2022-07-25T11:42:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-it-v-deepwater-pacific-1-inc-2022-193-itd-11-dehraduntrib\/"},"modified":"2022-07-25T17:12:36","modified_gmt":"2022-07-25T11:42:36","slug":"dcit-it-v-deepwater-pacific-1-inc-2022-193-itd-11-dehraduntrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-it-v-deepwater-pacific-1-inc-2022-193-itd-11-dehraduntrib\/","title":{"rendered":"DCIT (IT) v. Deepwater Pacific 1 Inc. (2022) 193 ITD 11 (Dehradun)(Trib.)"},"content":{"rendered":"<p>Held that Service tax being statutory levy should not form part of gross receipts as per provisions of section 44BB of the Act. (AY. 2005-06, 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils-Non-Resident-Computation-Service tax being statutory levy should not form part of gross receipts.<\/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-28727","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7tl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28727","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=28727"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28727\/revisions"}],"predecessor-version":[{"id":28728,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28727\/revisions\/28728"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}