{"id":21273,"date":"2021-08-31T12:45:48","date_gmt":"2021-08-31T07:15:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-idea-cellular-ltd-2021-125-taxmann-com-171-bom-hc-editorial-slp-granted-to-the-revenue-cit-tds-v-idea-cellular-ltd-2021-278-taxman-188-sc\/"},"modified":"2021-08-31T12:45:48","modified_gmt":"2021-08-31T07:15:48","slug":"cit-v-idea-cellular-ltd-2021-125-taxmann-com-171-bom-hc-editorial-slp-granted-to-the-revenue-cit-tds-v-idea-cellular-ltd-2021-278-taxman-188-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-idea-cellular-ltd-2021-125-taxmann-com-171-bom-hc-editorial-slp-granted-to-the-revenue-cit-tds-v-idea-cellular-ltd-2021-278-taxman-188-sc\/","title":{"rendered":"CIT v. Idea Cellular Ltd. (2021) 125 taxmann.com 171 (Bom.)(HC) Editorial : SLP granted to the revenue, CIT (TDS) v. Idea Cellular Ltd. (2021) 278 Taxman 188 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue sale of\u00a0\u00a0 sim cards \/ recharge coupons at discounted rate to distributors is not commission, therefore\u00a0\u00a0 not liable to deduct tax at source. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source-Commission or brokerage-Sale of sim cards \/ recharge coupons at discounted rate to distributors-Not commission-Not liable to deduct tax at source. [S. 201] <\/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-21273","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5x7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21273","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=21273"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21273\/revisions"}],"predecessor-version":[{"id":21274,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21273\/revisions\/21274"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}