{"id":20841,"date":"2021-08-05T17:59:18","date_gmt":"2021-08-05T12:29:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/modern-threads-india-ltd-v-acit-2021-187-itd-815-211-ttj-1-uo-jaipurtrib\/"},"modified":"2021-08-05T17:59:18","modified_gmt":"2021-08-05T12:29:18","slug":"modern-threads-india-ltd-v-acit-2021-187-itd-815-211-ttj-1-uo-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/modern-threads-india-ltd-v-acit-2021-187-itd-815-211-ttj-1-uo-jaipurtrib\/","title":{"rendered":"Modern Threads India Ltd. v. ACIT (2021) 187 ITD 815 \/ 211 TTJ 1 (UO) (Jaipur)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of\u00a0 the assessee where assessee had paid commission to\u00a0 non-resident entities for sales services rendered by them wholly outside India not liable to deduct tax at source. (AY. 2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Commission to non-resident entities-Services rendered outside India-Not liable to deduct tax at source-Article 7 of the OECD Model Convention.  [S.195]<\/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-20841","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5q9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20841","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=20841"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20841\/revisions"}],"predecessor-version":[{"id":20842,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20841\/revisions\/20842"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}