{"id":6996,"date":"2019-09-05T08:06:32","date_gmt":"2019-09-05T08:06:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/angre-port-p-ltd-v-ito-2019-177-itd-291-punetrib-2\/"},"modified":"2019-10-06T13:45:37","modified_gmt":"2019-10-06T13:45:37","slug":"angre-port-p-ltd-v-ito-2019-177-itd-291-punetrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/angre-port-p-ltd-v-ito-2019-177-itd-291-punetrib-2\/","title":{"rendered":"Angre Port (P.) Ltd. v. ITO (2019) 177 ITD 291\/ 181 DTR 169  (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that wharfage charges paid for providing port facilities for shipment of cargo, to Maharashtra Maritime Board (MMB) for carrying on loading\/unloading of goods at waterfront did not amount to rent and not liable to deduct\u00a0 tax at source .Accordingly no disallowance can be made for failure to deduct tax at source.(AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source- Wharfage charges\u2013Not rent\u2013Not liable to deduct tax at source. [S. 194I]<\/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-6996","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1OQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6996","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=6996"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6996\/revisions"}],"predecessor-version":[{"id":7693,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6996\/revisions\/7693"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}