{"id":44764,"date":"2024-08-01T10:56:44","date_gmt":"2024-08-01T05:26:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ball-beverage-packaging-india-p-ltd-v-asst-cit-2023106-itr-6-sndelhi-trib-2\/"},"modified":"2024-08-01T10:56:44","modified_gmt":"2024-08-01T05:26:44","slug":"ball-beverage-packaging-india-p-ltd-v-asst-cit-2023106-itr-6-sndelhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ball-beverage-packaging-india-p-ltd-v-asst-cit-2023106-itr-6-sndelhi-trib-2\/","title":{"rendered":"Ball Beverage Packaging (India) P. Ltd. v Asst. CIT (2023)106 ITR 6 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Order of CIT(A) reversing the disallowances is affirmed.\u00a0 <em>(<\/em>AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Interest-Royalty-Fes for technical services-Foreign remittances  Failure to file Forms 15CA and 15CBB-Reimbursement of expenses-Disallowance is not justified . [ S. 195 , Forms, 15CA, 15CB ]  <\/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-44764","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bE0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44764","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=44764"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44764\/revisions"}],"predecessor-version":[{"id":44765,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44764\/revisions\/44765"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}