{"id":41270,"date":"2024-04-04T14:14:35","date_gmt":"2024-04-04T08:44:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-dhar-construction-co-2023199-itd-124-101-itr-49-sngauhati-trib\/"},"modified":"2024-04-04T14:14:35","modified_gmt":"2024-04-04T08:44:35","slug":"asst-cit-v-dhar-construction-co-2023199-itd-124-101-itr-49-sngauhati-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-dhar-construction-co-2023199-itd-124-101-itr-49-sngauhati-trib\/","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, commission or remuneration received by a partner under the head \u201csalary\u201d and given under section\u00a015\u00a0of the Act, there was no infirmity in the findings of the Commissioner (Appeals) that there was no requirement under the provisions of the Act for deduction of tax at source by the partnership firm on salary, bonus, commission or remuneration, etc., or whatever name called given or credited to a partner of a firm. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 192 : Deduction at source-Salary  to partners-Not liable to deduction of tax at source. [S. 15, Explanation 2, 40(a)(ia), 40(b)(v)] <\/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-41270","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aJE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41270","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=41270"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41270\/revisions"}],"predecessor-version":[{"id":41271,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41270\/revisions\/41271"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}