{"id":2951,"date":"2018-11-22T10:05:57","date_gmt":"2018-11-22T10:05:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sun-outsourcing-solutions-p-ltd-v-cit-2018-407-itr-480-tap-hc-2\/"},"modified":"2018-12-09T09:26:35","modified_gmt":"2018-12-09T09:26:35","slug":"sun-outsourcing-solutions-p-ltd-v-cit-2018-407-itr-480-tap-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sun-outsourcing-solutions-p-ltd-v-cit-2018-407-itr-480-tap-hc-2\/","title":{"rendered":"Sun Outsourcing Solutions P. Ltd.  v. CIT (2018) 407 ITR 480\/ 171 DTR 358\/ 305 CTR 537 (T&#038;AP) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that S.\u00a017\u00a0of the\u00a0Income-tax Act, 1961\u00a0defines perquisites. It is an inclusive definition which takes within its sweep various things, including any sum paid by the employer in respect of any obligation, which, but for such payment, would have been payable by the assessee. Accordingly<i><\/i>extra payment to meet costs constitute perquisites. ( AY. 2001-02 to 2003-04)<i><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 17 : Perquisite \u2013 Salary-Employees deputed abroad \u2014 Extra payment to meet costs constitute perquisites- Liable to deduct tax at source . [ S.15,17(2), 192  ]<\/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-2951","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-LB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2951","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=2951"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2951\/revisions"}],"predecessor-version":[{"id":3146,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2951\/revisions\/3146"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}