{"id":41108,"date":"2024-04-01T16:28:12","date_gmt":"2024-04-01T10:58:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-dhar-construction-co-2023199-itd-124-101-itr-49-sngauhatitrib\/"},"modified":"2024-04-01T16:28:12","modified_gmt":"2024-04-01T10:58:12","slug":"asst-cit-v-dhar-construction-co-2023199-itd-124-101-itr-49-sngauhatitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-dhar-construction-co-2023199-itd-124-101-itr-49-sngauhatitrib\/","title":{"rendered":"Asst. CIT v. Dhar Construction Co. (2023)199 ITD 124\/ 101 ITR 49 (SN)(Gauhati)(Trib)"},"content":{"rendered":"<p>Held that salary, bonus, remuneration or commission are collectively termed \u201cremuneration\u201d and the remuneration paid during the year was within the permissible limit provided Thus, there was no infirmity in the findings of the Commissioner (Appeals). <em>(<\/em>AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(b)(v) : Amounts not deductible-Partner-Remuneration-Payments as per partnership deed-Permissible limit-Disallowance is  not justified. [S. 15,  192]<\/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-41108","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aH2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41108","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=41108"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41108\/revisions"}],"predecessor-version":[{"id":41109,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41108\/revisions\/41109"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}