{"id":5295,"date":"2019-04-30T11:58:51","date_gmt":"2019-04-30T11:58:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kgl-network-p-ltd-v-acit-2018-195-ttj-265-2019-176-dtr-102-delhi-trib\/"},"modified":"2019-04-30T11:58:51","modified_gmt":"2019-04-30T11:58:51","slug":"kgl-network-p-ltd-v-acit-2018-195-ttj-265-2019-176-dtr-102-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kgl-network-p-ltd-v-acit-2018-195-ttj-265-2019-176-dtr-102-delhi-trib\/","title":{"rendered":"KGL Network (P) Ltd. v. ACIT (2018)  195 TTJ 265 \/ (2019) 176 DTR 102  (Delhi) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee made payments on behalf of its clients as Clearing and Forwarding Agent which were reimbursed to assessee. Assessee did not make claim of deduction in P &amp; L A\/c.\u00a0 Since, under domestic Law as well as under DTAA, income received by non-resident airline\/shipping companies or their Agents, were not taxable in India, therefore, assessee was not liable to deduct TDS.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible &#8211; Deduction at source -Non-resident\u2013Airfreight-Payments on behalf of its clients as Clearing and Forwarding Agent which were reimbursed-Expenditure was not claimed  as deduction- No disallowance can be made. [S.44B, 172]<\/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-5295","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1np","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5295","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=5295"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5295\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}