{"id":31070,"date":"2022-12-10T12:39:24","date_gmt":"2022-12-10T07:09:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-terapanth-foods-ltd-2022-194-itd-614-rajkot-trib\/"},"modified":"2022-12-10T12:39:24","modified_gmt":"2022-12-10T07:09:24","slug":"ito-v-terapanth-foods-ltd-2022-194-itd-614-rajkot-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-terapanth-foods-ltd-2022-194-itd-614-rajkot-trib\/","title":{"rendered":"ITO v. Terapanth Foods Ltd. (2022) 194 ITD 614 (Rajkot) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Tribunal held that income received by non-resident for giving weather routing report in form of analysis of data in tabular form\/graphical representation is not chargeable to tax.\u00a0 (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping, Inland waterways transport and Air Transport-Income received by non-resident for giving weather routing report in form of analysis of data in tabular form\/graphical representation is not chargeable to tax. <\/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-31070","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-858","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31070","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=31070"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31070\/revisions"}],"predecessor-version":[{"id":31071,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31070\/revisions\/31071"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}