{"id":4081,"date":"2019-02-25T10:46:20","date_gmt":"2019-02-25T10:46:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-tulip-hospitality-service-ltd-2019-261-taxman-16-bom-hc\/"},"modified":"2019-03-24T02:15:26","modified_gmt":"2019-03-24T02:15:26","slug":"pcit-v-tulip-hospitality-service-ltd-2019-261-taxman-16-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-tulip-hospitality-service-ltd-2019-261-taxman-16-bom-hc\/","title":{"rendered":"PCIT  v. Tulip Hospitality Service Ltd. (2019) 261 Taxman 16\/( 2019) 411 ITR 595  (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Tribunal is justified in holding that addition cannot be made in respect of which no services were rendered. ( AY. 2004-05, 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income\u2013Royalty-Addition cannot be made in respect of which no services were rendered.<\/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-4081","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-13P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4081","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=4081"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4081\/revisions"}],"predecessor-version":[{"id":4516,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4081\/revisions\/4516"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}