{"id":43453,"date":"2024-06-08T17:35:20","date_gmt":"2024-06-08T12:05:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dit-it-v-krupp-udhe-gmbh-2023-333-ctr-209-sc-editorial-dit-it-v-krupp-udhe-gmbh-2010-38-dtr-251-2013-40-taxmann-com-38-219-taxman-138-mag-354-itr-173-bom-hc\/"},"modified":"2024-06-08T17:35:20","modified_gmt":"2024-06-08T12:05:20","slug":"dit-it-v-krupp-udhe-gmbh-2023-333-ctr-209-sc-editorial-dit-it-v-krupp-udhe-gmbh-2010-38-dtr-251-2013-40-taxmann-com-38-219-taxman-138-mag-354-itr-173-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dit-it-v-krupp-udhe-gmbh-2023-333-ctr-209-sc-editorial-dit-it-v-krupp-udhe-gmbh-2010-38-dtr-251-2013-40-taxmann-com-38-219-taxman-138-mag-354-itr-173-bom-hc\/","title":{"rendered":"DIT (IT) v. Krupp Udhe Gmbh ( 2023) 333 CTR 209 ( SC) Editorial : DIT (IT) v. Krupp Udhe Gmbh (2010) 38 DTR 251 \/ (2013] 40 taxmann.com 38\/ 219 Taxman 138 (Mag.)\/ 354 ITR 173( Bom)( HC)"},"content":{"rendered":"<p>Appeal of the Revenue is dismissed\u00a0 as the tax effect is below monetary limit of Rs 2 crores.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal-Instructions-Circulars-Monetary limits-Appeal of Revenue is dismissed-Reimbursement of expenses would not be liable to be included in income. [S. 5, (9(1)(i)261, Art. 136] <\/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-43453","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-biR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43453","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=43453"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43453\/revisions"}],"predecessor-version":[{"id":43454,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43453\/revisions\/43454"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}