{"id":4123,"date":"2019-02-27T12:31:20","date_gmt":"2019-02-27T12:31:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-m-p-biscuits-p-ltd-2019-260-taxman-378-all-hc\/"},"modified":"2019-02-27T12:31:20","modified_gmt":"2019-02-27T12:31:20","slug":"pcit-v-m-p-biscuits-p-ltd-2019-260-taxman-378-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-m-p-biscuits-p-ltd-2019-260-taxman-378-all-hc\/","title":{"rendered":"PCIT v. M.P. Biscuits (P.) Ltd. (2019) 260 Taxman 378 (All.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that reimbursement of expenses \u00a0of affiliated colleges\/centers incurred\/various types of expenditure both administrative and procedural in conducting examinations is not liable to deduct tax at source . (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194J  : Deduction at source-Fees for professional or technical services\u2013Examinations through various colleges\u2013reimbursement of expenses\u2013Not liable to deduct tax at source.<\/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-4123","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4123","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=4123"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4123\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}