{"id":43616,"date":"2024-06-14T14:11:38","date_gmt":"2024-06-14T08:41:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/spicejet-ltd-v-add-cit-2023102-itr-58-delhitrib-5\/"},"modified":"2024-06-14T14:11:38","modified_gmt":"2024-06-14T08:41:38","slug":"spicejet-ltd-v-add-cit-2023102-itr-58-delhitrib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/spicejet-ltd-v-add-cit-2023102-itr-58-delhitrib-5\/","title":{"rendered":"Spicejet Ltd. v. Add. CIT (2023)102 ITR 58 (Delhi)(Trib)"},"content":{"rendered":"<p>Tribunal remanded the matter to the file of the Assessing Officer in respect of\u00a0\u00a0 failure to deduct tax at source, cash credits, office repairs and maintenance and Disallowance of expenditure in relation to exempt income.(AY. 2006-07 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Failure to deduct tax at source&#8211;Royalty-Matter remanded-DTAA-India-Netherlands-Cash credits-Share capital matter remanded-Office repairs and maintenance-Matter remanded-Disallowance of expenditure in relation to exempt income-Income from dividend-Matter remanded to verify assessee\u2019s claim of income being exempt.[S.14A, 40(a)(i),68,  195] <\/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-43616","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-blu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43616","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=43616"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43616\/revisions"}],"predecessor-version":[{"id":43617,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43616\/revisions\/43617"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}