{"id":3642,"date":"2019-01-11T11:21:23","date_gmt":"2019-01-11T11:21:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/s-k-diamonds-v-dcit-2018-65-itr-80-sn-ahd-trib\/"},"modified":"2019-01-11T11:21:23","modified_gmt":"2019-01-11T11:21:23","slug":"s-k-diamonds-v-dcit-2018-65-itr-80-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-k-diamonds-v-dcit-2018-65-itr-80-sn-ahd-trib\/","title":{"rendered":"S. K. Diamonds  v. DCIT (2018) 65 ITR 80 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that, the assessee in its supplementary partnership deed mentioned that the amended provisions of S.\u00a040(b)\u00a0would be applied as applicable for the year 2013-14. Remuneration paid to partners is held to be allowable. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(b)(i) : Amounts not deductible-Working partner\u2013 Remuneration\u2013Supplementary partnership deed mentioning that amended provisions of S 40(b) is applicable -Deduction is available.<\/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":[1],"tags":[],"class_list":["post-3642","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-WK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3642","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=3642"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3642\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}