{"id":18606,"date":"2021-05-25T11:38:06","date_gmt":"2021-05-25T06:08:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/intas-pharmaceuticals-ltd-v-acit-tds-2021-186-itd-642-85-itr-60-200-ttj-177-ahd-trib\/"},"modified":"2022-03-19T19:11:41","modified_gmt":"2022-03-19T13:41:41","slug":"intas-pharmaceuticals-ltd-v-acit-tds-2021-186-itd-642-85-itr-60-200-ttj-177-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/intas-pharmaceuticals-ltd-v-acit-tds-2021-186-itd-642-85-itr-60-200-ttj-177-ahd-trib\/","title":{"rendered":"Intas Pharmaceuticals Ltd. v. ACIT (TDS) (2021) 186 ITD 642 \/ 85 ITR 60 \/ 211 TTJ 64 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the payment received by agent\u00a0 on principal to principal, and also Expenses on doctors and stockists, dealers and field staff-Not liable to deduct tax at source. (AY.2011-12 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source-Commission or brokerage-Payment received by agent-Principal to principal-Expenses on doctors and stockists, dealers and field staff-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":[21],"tags":[],"class_list":["post-18606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Q6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18606","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=18606"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18606\/revisions"}],"predecessor-version":[{"id":25675,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18606\/revisions\/25675"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}