{"id":52856,"date":"2025-04-15T21:07:10","date_gmt":"2025-04-15T15:37:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-shantilal-khushaldas-and-brothers-pvt-ltd-2024-470-itr-73-bom-hc\/"},"modified":"2025-04-15T21:07:10","modified_gmt":"2025-04-15T15:37:10","slug":"pcit-v-shantilal-khushaldas-and-brothers-pvt-ltd-2024-470-itr-73-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shantilal-khushaldas-and-brothers-pvt-ltd-2024-470-itr-73-bom-hc\/","title":{"rendered":"PCIT v. Shantilal Khushaldas and Brothers Pvt. Ltd. (2024) 470 ITR 73 (Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the Commission paid to\u00a0 foreign\u00a0 agents on export of goods, services were rendered out side India\u00a0 as the recipient is\u00a0 not liable to tax in India the assessee is not liable to deduct tax at source. No disallowance can be made. Order of Tribunal is affirmed. \u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Business expenditure-Commission paid to  foreign  agents on export of goods-Services rendered out side India-Not liable to tax in India-Not liable to deduct tax at source-No disallowance can be made [S. 9(1)(i), 37(1),  195, 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-52856","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dKw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52856","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=52856"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52856\/revisions"}],"predecessor-version":[{"id":52857,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52856\/revisions\/52857"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}