{"id":1498,"date":"2018-06-25T16:21:11","date_gmt":"2018-06-25T16:21:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jcit-v-bharat-business-channels-ltd-2018-170-itd-621-mum-trib-2\/"},"modified":"2018-10-19T10:06:23","modified_gmt":"2018-10-19T10:06:23","slug":"jcit-v-bharat-business-channels-ltd-2018-170-itd-621-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jcit-v-bharat-business-channels-ltd-2018-170-itd-621-mum-trib-2\/","title":{"rendered":"JCIT  v. Bharat Business Channels Ltd. (2018) 170 ITD 628(Mum)  (Trib.)"},"content":{"rendered":"<p>Trade discount granted to principal distributor could not be held as commission and, hence not liable for deduction of tax at source .( AY. 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source \u2013 Commission or brokerage -Trade discount granted to principal distributor could not be held as commission and, hence not liable for deduction of 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-1498","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-oa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1498","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=1498"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1498\/revisions"}],"predecessor-version":[{"id":2579,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1498\/revisions\/2579"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}