{"id":307,"date":"2018-04-29T14:09:52","date_gmt":"2018-04-29T14:09:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2018-61-itr-272-delhi-trib-2\/"},"modified":"2018-04-29T14:09:52","modified_gmt":"2018-04-29T14:09:52","slug":"bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2018-61-itr-272-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2018-61-itr-272-delhi-trib-2\/","title":{"rendered":"Bank of Tokyo-Mitsubishi, UFJ Ltd. v. DCIT  (2018) 61 ITR  272 (Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ;salary paid to expatriates stationed in India working exclusively for business operations In India and  Indian tax was paid by head office expenses being wholly and exclusively  by Indian Branch, S.44C was held to be not applicable That the Dispute Resolution Panel allowed deduction on account of head office expenditure under section 44C. Since the facts were identical to that the Department could not deviate from its own stand in subsequent years. .( AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44C : Non-residents &#8211; Head office expenditure  &#8211;  Salary paid to expatriates stationed in India working exclusively for business operations In India, provision was held to be not applicable .<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-307","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4X","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/307","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=307"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/307\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}