{"id":34105,"date":"2023-04-22T17:21:40","date_gmt":"2023-04-22T11:51:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc-2\/"},"modified":"2023-04-22T17:21:40","modified_gmt":"2023-04-22T11:51:40","slug":"pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc-2\/","title":{"rendered":"PCIT v. EIH Ltd ( 2022) 329 CTR 95\/ 218 DTR 389 (Cal)( HC)"},"content":{"rendered":"<p>Held that the Tribunal is justified in deleting that the professional and consultancy charges paid to a non-resident the assessee was not liable to deduct tax at source.\u00a0\u00a0 Explanation 4 was not on the statute when the payment was made.\u00a0 (AY. 2008 -09)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible &#8211; Deduction at source -Non-resident \u2013Professional and consultancy charges \u2013 Explanation 4 was not on the statute -Deletion of addition is justified [ S. 9(1)(vi)), 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-34105","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8S5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34105","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=34105"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34105\/revisions"}],"predecessor-version":[{"id":34106,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34105\/revisions\/34106"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}