{"id":1119,"date":"2018-05-31T13:21:22","date_gmt":"2018-05-31T13:21:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-zee-entertainment-enterprises-ltd-2018-254-taxman-370-bom-hc-2\/"},"modified":"2021-07-11T04:30:03","modified_gmt":"2021-07-10T23:00:03","slug":"cit-v-zee-entertainment-enterprises-ltd-2018-254-taxman-370-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-zee-entertainment-enterprises-ltd-2018-254-taxman-370-bom-hc-2\/","title":{"rendered":"CIT v. Zee Entertainment Enterprises Ltd. (2018) 254 Taxman 370 (Bom.)(HC)\/Editorial : SLP of revenue is dismissed due to low tax effect    CIT v. Zee Entertainment Enterprises Ltd. ( 2020) 269 Taxman 569 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;\u00a0 Placement fees\/carriage fees to cable operators and MSO\/DTH operators, which were payment for work contract\u00a0 and fees for technical services .Followed CIT v. UTV Entertainment television Ltd ( 2017) 399 ITR 443 ( Bom)(HC) (AY. 2006-07 to 2010-11)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source \u2013 Contractors \u2013 Placement fees\/carriage fees to cable operators and MSO\/DTH operators, which were payment for work contract  and fees for technical services [ S.194J ]<\/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-1119","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-i3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1119","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=1119"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1119\/revisions"}],"predecessor-version":[{"id":20138,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1119\/revisions\/20138"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}