{"id":4364,"date":"2019-03-12T10:52:26","date_gmt":"2019-03-12T10:52:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-5\/"},"modified":"2019-04-18T01:12:32","modified_gmt":"2019-04-18T01:12:32","slug":"delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-5\/","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\u00a0 disallowance. 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-Deduction at source-Non-resident-Amount not claimed as expenditure-No disallowance can be made-Exemption certificate for non deduction of tax at source-  Once certificate has been issued no disallowances  can be made- 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-4364","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-18o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4364","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=4364"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4364\/revisions"}],"predecessor-version":[{"id":4932,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4364\/revisions\/4932"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}