{"id":7733,"date":"2019-10-09T12:01:53","date_gmt":"2019-10-09T12:01:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-neo-sports-broadcast-p-ltd-2019-264-taxman-323-bom-hc\/"},"modified":"2019-10-09T12:01:53","modified_gmt":"2019-10-09T12:01:53","slug":"pcit-v-neo-sports-broadcast-p-ltd-2019-264-taxman-323-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-neo-sports-broadcast-p-ltd-2019-264-taxman-323-bom-hc\/","title":{"rendered":"PCIT  v. NEO Sports Broadcast (P.) Ltd.  (2019)  264 Taxman 323 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that AO was not justified in making addition of amount of difference between rate of two matches under section 40A(2) merely for reason that broadcasting right of cancelled match was priced higher than match that was added.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(2) : Expenses or payments not deductible\u2013Excessive  or unreasonable-TV broadcasting right of cricket match-Cancellation of one match and addition of another match-Addition of price difference in broadcasting rights of matches  cannot be made.<\/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-7733","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-20J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7733","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=7733"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7733\/revisions"}],"predecessor-version":[{"id":7734,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7733\/revisions\/7734"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}