{"id":14806,"date":"2021-01-03T15:08:46","date_gmt":"2021-01-03T15:08:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nokia-india-pvt-ltd-v-add-cit-2020-82-itr-16-sndelhi-trib-3\/"},"modified":"2021-01-03T15:08:46","modified_gmt":"2021-01-03T15:08:46","slug":"nokia-india-pvt-ltd-v-add-cit-2020-82-itr-16-sndelhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nokia-india-pvt-ltd-v-add-cit-2020-82-itr-16-sndelhi-trib-3\/","title":{"rendered":"Nokia India Pvt. Ltd. v. Add. CIT (2020) 82 ITR 16 ((SN)(Delhi) Trib)"},"content":{"rendered":"<p>Tribunal held that the\u00a0 relationship between the assessee and its holding company was that of\u00a0 Principal and\u00a0 Principal and not that of\u00a0 Principal and agent. The discount which was offered to the distributors was given for promotion of\u00a0 sales. This element could not be treated as commission.\u00a0 Accordingly no disallowance can be made for failure to deduct tax at source . ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amount not deductible  -Deduction at source &#8211; Fees for professional or technical services \u2013 Discount offered to distributors \u2013 Non -Resident \u2013 Not liable to deduct tax at source- Allowable as expenditure  [ S. 9(1) (vi),  37(1) , 194J , 195 ]S. 40(a)(ia): Amount not deductible  -Deduction at source &#8211; Fees for professional or technical services \u2013 Discount offered to distributors \u2013 Non -Resident \u2013 Not liable to deduct tax at source- Allowable as expenditure  [ S. 9(1) (vi),  37(1) , 194J , 195 ]<\/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":[21],"tags":[],"class_list":["post-14806","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3QO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14806","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=14806"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14806\/revisions"}],"predecessor-version":[{"id":14807,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14806\/revisions\/14807"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}