{"id":1772,"date":"2018-07-15T09:06:44","date_gmt":"2018-07-15T09:06:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-wti-advance-technology-ltd-2018-171-itd-11-mum-trib\/"},"modified":"2018-07-15T09:06:44","modified_gmt":"2018-07-15T09:06:44","slug":"acit-v-wti-advance-technology-ltd-2018-171-itd-11-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-wti-advance-technology-ltd-2018-171-itd-11-mum-trib\/","title":{"rendered":"ACIT  v. WTI Advance Technology Ltd. (2018) 171 ITD 11 (Mum)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that , outsourced non-technical work such as collection of data to various contractors, said work being in nature of &#8216;works contract&#8217; and cannot be considered as technical services . Accordingly the assessee \u00a0is\u00a0 justified in deducting tax at source under S.194C. ( AY.2012-13)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source \u2013 Contractors &#8211;  Outsourced non-technical work such as collection of data to various contractors, said work being in nature of &#8216;works contract&#8217; and cannot be considered as technical services &#8211; Justified in deducting tax at source under S.194C.[ 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-1772","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-sA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1772","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=1772"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1772\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}