{"id":1497,"date":"2018-06-25T16:20:28","date_gmt":"2018-06-25T16:20:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jcit-v-bharat-business-channels-ltd-2018-170-itd-621-mum-trib\/"},"modified":"2018-06-25T16:20:28","modified_gmt":"2018-06-25T16:20:28","slug":"jcit-v-bharat-business-channels-ltd-2018-170-itd-621-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jcit-v-bharat-business-channels-ltd-2018-170-itd-621-mum-trib\/","title":{"rendered":"JCIT  v. Bharat Business Channels Ltd. (2018) 170 ITD 621  (Mum)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; Installation of set-top box by ISPs amounts to works contract and as no technical expertise is required\u00a0provision of S.194J cannot be applicable .( AY. 2010-11, 2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source \u2013 Contractors &#8211;  Installation of set-top box by ISPs amounts to works contract and as no technical expertise is required  provision of S.194J cannot be applicable .[ 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-1497","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-o9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1497","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=1497"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1497\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}