{"id":14972,"date":"2021-01-22T11:49:57","date_gmt":"2021-01-22T11:49:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nokia-india-pvt-ltd-v-add-cit-2020-83-itr-69-sn-delhitrib-2\/"},"modified":"2021-01-22T11:49:57","modified_gmt":"2021-01-22T11:49:57","slug":"nokia-india-pvt-ltd-v-add-cit-2020-83-itr-69-sn-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nokia-india-pvt-ltd-v-add-cit-2020-83-itr-69-sn-delhitrib-2\/","title":{"rendered":"Nokia India Pvt. Ltd. v. Add. CIT (2020) 83 ITR 69 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal, that the relationship between the assessee and HCL was that of principal to principal and not that of principal to agent. The discount which was offered to distributors was given for promotion of sales. This element could not be treated as commission under section\u00a0194H\u00a0of the Act. The disallowance under section\u00a040(a)(ia)\u00a0was not called for. (AY.2008-09, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Discount offered to distributors for promotion of  sales-Not  commission-Not liable to deduct tax at source-No disallowances can be made-Trade discount allowable as business expenditure. [S. 194H] <\/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-14972","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Tu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14972","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=14972"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14972\/revisions"}],"predecessor-version":[{"id":14973,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14972\/revisions\/14973"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}