{"id":1638,"date":"2018-07-07T03:45:53","date_gmt":"2018-07-07T03:45:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-sterling-oraments-p-ltd-delhitrib-www-itatonline-org\/"},"modified":"2018-08-06T10:45:28","modified_gmt":"2018-08-06T10:45:28","slug":"dcit-v-sterling-oraments-p-ltd-delhitrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-sterling-oraments-p-ltd-delhitrib-www-itatonline-org\/","title":{"rendered":"DCIT v. Sterling Ornaments (P) Ltd( 2018) 65 ITR 492  (Delhi)(Trib), www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ,\u00a0 commission paid to non-resident agents for services rendered outside is not liable to deduct tax at source. ( ITA. No. 4395\/DEL\/2014, dt. 27.06.2018)(AY. 2011-12)<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Sterling-Ornament-195-TDS-Foreign-Agents.pdf\"><strong>[Click here to download PDF file]<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.195: Deduction at source-  Non \u2013resident- commission paid to non-resident agents for services rendered outside is not liable to deduct 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-1638","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-qq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1638","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=1638"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1638\/revisions"}],"predecessor-version":[{"id":1928,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1638\/revisions\/1928"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}