{"id":46345,"date":"2024-09-15T10:06:26","date_gmt":"2024-09-15T04:36:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-boeing-india-pvt-ltd-2024-297-taxman-225-sc-editorial-pcit-v-boeing-india-pvt-ltd-2023457-itr-84-146-taxmann-com-131-delhihc\/"},"modified":"2024-09-15T10:06:26","modified_gmt":"2024-09-15T04:36:26","slug":"pcit-v-boeing-india-pvt-ltd-2024-297-taxman-225-sc-editorial-pcit-v-boeing-india-pvt-ltd-2023457-itr-84-146-taxmann-com-131-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-boeing-india-pvt-ltd-2024-297-taxman-225-sc-editorial-pcit-v-boeing-india-pvt-ltd-2023457-itr-84-146-taxmann-com-131-delhihc\/","title":{"rendered":"PCIT v. Boeing India Pvt. Ltd (2024) 297 Taxman 225 (SC) Editorial : PCIT v. Boeing India Pvt. Ltd. (2023)457 ITR 84\/146 taxmann.com 131 (Delhi)(HC)"},"content":{"rendered":"<p>High Court held that the assessee had deducted tax at source under section\u00a0192\u00a0and section\u00a0195\u00a0had no application once the nature of payment was determined as salary and deduction had been made under section\u00a0192. The Tribunal held that the real employer of the seconded employees continued to be the Indian entity and not the overseas entity. Order of Tribunal is affirmed. SLP of Revenue is dismissed. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Real employer of seconded employees was Indian entity-Disallowance is not justified-SLP of Revenue is dismissed. [S. 192, 195, 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-46345","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c3v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46345","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=46345"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46345\/revisions"}],"predecessor-version":[{"id":46346,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46345\/revisions\/46346"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}