{"id":15943,"date":"2021-03-24T12:26:03","date_gmt":"2021-03-24T06:56:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vidal-health-insurance-tpa-p-ltd-v-jcit-2020-182-itd-30-bang-trib\/"},"modified":"2021-03-24T12:26:03","modified_gmt":"2021-03-24T06:56:03","slug":"vidal-health-insurance-tpa-p-ltd-v-jcit-2020-182-itd-30-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vidal-health-insurance-tpa-p-ltd-v-jcit-2020-182-itd-30-bang-trib\/","title":{"rendered":"Vidal Health Insurance TPA (P.) Ltd. v. JCIT (2020) 182 ITD 30 (Bang.)(Trib.)"},"content":{"rendered":"<p>Assessee is Engaged in business of\u00a0 providing third party administration (TPA ) services to Insurance companies which has\u00a0 made payment towards toll free telecom charges for toll free Telephone number provided by\u00a0 telecom operators whereby charges for calls made by\u00a0 consumers to toll-Free number were borne by\u00a0 assessee. The AO held that payment made by assessee for such services amounted to royalty under Section 9(1)(vi) and liable to deduct TDS. (Ay. 2011-12 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194J : Deduction at source-Fees for professional or technical services-Toll Free Telephone charges-Liable to deduct tax at source.   [S. 9(1)(vii)]<\/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-15943","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-499","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15943","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=15943"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15943\/revisions"}],"predecessor-version":[{"id":15944,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15943\/revisions\/15944"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}