{"id":35976,"date":"2023-08-27T20:57:25","date_gmt":"2023-08-27T15:27:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/capgemini-technology-services-india-ltd-v-dy-cit-2022-220-ttj-409-pune-trib-4\/"},"modified":"2023-08-27T20:57:25","modified_gmt":"2023-08-27T15:27:25","slug":"capgemini-technology-services-india-ltd-v-dy-cit-2022-220-ttj-409-pune-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/capgemini-technology-services-india-ltd-v-dy-cit-2022-220-ttj-409-pune-trib-4\/","title":{"rendered":"Capgemini Technology Services India Ltd. v. Dy. CIT (2022) 220 TTJ 409 (Pune) (Trib)"},"content":{"rendered":"<p>Held that Fringe benefit tax paid abroad cannot be brought within the purview of s. 40(a) (ic) as it is not a FBT under chapter XII-H and, therefore, the amount of the FBT paid in Australia is eligible for deduction. Followed Reliance Infrastructure Ltd. v. CIT (2017) 390 ITR 271 (Bom)(HC).\u00a0\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ic) : Amounts not deductible-Fringe benefit tax-Paid aboard-FBT paid in Australia is eligible for deduction. [S. 37(1)] <\/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-35976","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9mg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35976","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=35976"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35976\/revisions"}],"predecessor-version":[{"id":35977,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35976\/revisions\/35977"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}