{"id":34107,"date":"2023-04-22T17:23:43","date_gmt":"2023-04-22T11:53:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc-3\/"},"modified":"2023-04-22T17:23:43","modified_gmt":"2023-04-22T11:53:43","slug":"pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc-3\/","title":{"rendered":"PCIT v. EIH Ltd ( 2022) 329 CTR 95\/ 218 DTR 389 (Cal)( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the Tribunal is justified in deleting the disallowances under section 40(a)(i) in respect of commission and sitting fees to the directors of the company, as the amendment to section 194J\u00a0 w.e.f\u00a0 Ist July 2012 was not applicable for the relevant assessment year.\u00a0\u00a0 (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Commission and sitting fees to directors \u2013 Amended provision of section 194J is not applicable \u2013 Deletion of addition is justified [ S. 194H , 194J  ] <\/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":[21],"tags":[],"class_list":["post-34107","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8S7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34107","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=34107"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34107\/revisions"}],"predecessor-version":[{"id":34108,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34107\/revisions\/34108"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}