{"id":5100,"date":"2019-04-22T11:06:57","date_gmt":"2019-04-22T11:06:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-skoda-auto-a-s-2018-168-dtr-465-195-ttj-961-punetrib\/"},"modified":"2019-04-22T11:06:57","modified_gmt":"2019-04-22T11:06:57","slug":"dy-cit-v-skoda-auto-a-s-2018-168-dtr-465-195-ttj-961-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-skoda-auto-a-s-2018-168-dtr-465-195-ttj-961-punetrib\/","title":{"rendered":"Dy.CIT  v. Skoda Auto A.S. (2018) 168 DTR 465 \/ 195 TTJ 961 (Pune)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that following the order for earlier years the deduction was allowed. Tribunal also held that in totality of above said facts and circumstances, what had to be accounted for by assessee was revised royalty and not royalty which was provision made during year before finalization of figures of sales. Order of DRP in deleting proposed addition was upheld. Reversal of provision for royalty \u2013Deletion of addition is held to be justified<strong>. <\/strong>(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(6A) : Foreign company-Contract approved by Indian Government- Royalty or fees for technical services-Grossing up amount \u2013 Entitle to exemption \u2013 Reversal of provision for royalty \u2013Deletion of addition is held to be justified. [S. 143(3), 154]<\/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-5100","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1kg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5100","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=5100"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5100\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}