{"id":4308,"date":"2019-03-09T14:45:58","date_gmt":"2019-03-09T14:45:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-2\/"},"modified":"2019-04-18T01:14:48","modified_gmt":"2019-04-18T01:14:48","slug":"delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-2\/","title":{"rendered":"Delhi Tourism &#038; Transport Development Corp. Ltd. v. Dy. CIT (2018) 194 TTJ 305 \/170 DTR 129(Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that ; if no deduction is claimed for an expenditure, there can be no question of disallowance . Once the department has issued certificate for non-deduction of tax at source, there can be no \u00a0\u00a0disallowance. Once it is held that income is not chargeable to tax in India, no disallowance \u00a0(AY. 2004-05 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible &#8211; Deduction at source -Non-resident &#8211; Amount not claimed as expenditure- No disallowance can be made &#8211; Exemption certificate for non deduction of tax at source-  Once certificate has been issued no disallowances  can be made &#8211; If income is not chargeable to tax in India -No disallowance can be made- Once it is held that income is not chargeable to tax in India, no disallowance can be made.   [ S.195 , 197 ]<\/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-4308","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-17u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4308","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=4308"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4308\/revisions"}],"predecessor-version":[{"id":4935,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4308\/revisions\/4935"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}