{"id":47256,"date":"2024-10-17T13:05:39","date_gmt":"2024-10-17T07:35:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-mgm-exports-2024-464-itr-590-gujhc\/"},"modified":"2024-10-17T13:05:39","modified_gmt":"2024-10-17T07:35:39","slug":"pcit-v-mgm-exports-2024-464-itr-590-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-mgm-exports-2024-464-itr-590-gujhc\/","title":{"rendered":"PCIT v. MGM Exports (2024) 464 ITR 590 (Guj)(HC)"},"content":{"rendered":"<p>The Assessing Officer disallowed foreign commission payments in a sum of Rs. 5.05 lakhs under section\u00a040(a)(ia)\u00a0of the\u00a0Income-tax Act, 1961\u00a0on the ground that the assessee had not deducted tax at source thereon. The Tribunal recorded that the non-resident agent of the assessee was operating at his own level and no part of the income arose or accrued in India\u00a0 hence the assessee was not liable to deduct tax at source. Order of Tribunal is affirmed.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payments to Non-Resident-No part of  income arose or  accrued in India-No tax deductible at source-Deletion of disallowance is affirmed.[S. 260A]  <\/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-47256","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cic","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47256","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=47256"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47256\/revisions"}],"predecessor-version":[{"id":47257,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47256\/revisions\/47257"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}