{"id":12232,"date":"2020-09-11T14:15:36","date_gmt":"2020-09-11T14:15:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-royal-sundaram-alliance-insurance-co-ltd-2020423-itr-122-madhc-4\/"},"modified":"2020-09-11T14:15:36","modified_gmt":"2020-09-11T14:15:36","slug":"cit-v-royal-sundaram-alliance-insurance-co-ltd-2020423-itr-122-madhc-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-royal-sundaram-alliance-insurance-co-ltd-2020423-itr-122-madhc-4\/","title":{"rendered":"CIT v. Royal Sundaram Alliance Insurance Co. Ltd. (2020)423 ITR 122 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that as a matter of industrial practice the payment was termed \u201ccommission on reinsurance premium received\u201d but in substance it was discount on reinsurance premium received by an insurance company from another \u00a0insurance company, accordingly not liable to deduct tax at source .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source \u2013Commission on reinsurance premium \u2013 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-12232","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3bi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12232","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=12232"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12232\/revisions"}],"predecessor-version":[{"id":12233,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12232\/revisions\/12233"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}