{"id":6003,"date":"2019-06-28T13:10:39","date_gmt":"2019-06-28T13:10:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/v-ramakrishnan-v-dcit-2019-263-taxman-145-mad-hc\/"},"modified":"2019-06-28T13:10:39","modified_gmt":"2019-06-28T13:10:39","slug":"v-ramakrishnan-v-dcit-2019-263-taxman-145-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/v-ramakrishnan-v-dcit-2019-263-taxman-145-mad-hc\/","title":{"rendered":"V. Ramakrishnan v. DCIT  (2019)  263 Taxman 145 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that; provision made by a company for payment of managerial remuneration to Managing Director, liable to be assessed as salary, as definition of word &#8216;salary&#8217; under section 15 includes both &#8216;salary&#8217; actually received or accrued to person concerned. (AY.1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 15 : Salaries\u2013Provision made by a company for payment of managerial remuneration- Liable to be assessed as salary.<\/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-6003","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1yP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6003","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=6003"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6003\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}