{"id":1122,"date":"2018-05-31T13:23:25","date_gmt":"2018-05-31T13:23:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-zee-entertainment-enterprises-ltd-2018-254-taxman-370-bom-hc-5\/"},"modified":"2021-07-11T04:26:46","modified_gmt":"2021-07-10T22:56:46","slug":"cit-v-zee-entertainment-enterprises-ltd-2018-254-taxman-370-bom-hc-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-zee-entertainment-enterprises-ltd-2018-254-taxman-370-bom-hc-5\/","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 , Company Zee Turner paid commission to its constituents on behalf of assessee, which was reimbursed hence not liable to deduct tax at source . (Followed CIT v. Siemens Aktiongesellschaft ( 2009) 310 ITR 320 ( Bom) (HC), DIT(IT) Krupp Udhe Gmbh( 2013) 354 ITR 173 ( Bom) (HC)\u00a0 \u00a0(AY. 2006-07 to 2010-11)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source \u2013 Commission or brokerage \u2013Reimbursement of expenses -Not liable to deduct tax at source .<\/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-1122","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-i6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1122","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=1122"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1122\/revisions"}],"predecessor-version":[{"id":20134,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1122\/revisions\/20134"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}