{"id":21803,"date":"2021-09-24T12:15:13","date_gmt":"2021-09-24T06:45:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib-4\/"},"modified":"2021-09-24T12:15:13","modified_gmt":"2021-09-24T06:45:13","slug":"tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib-4\/","title":{"rendered":"Tata Sky Ltd. v. ACIT (2020) 195 DTR 177 \/ 208 TTJ 194 (Mum.)(Trib.)"},"content":{"rendered":"<p>Where assessee, engaged in business of providing DTH services, sold set top Box (STB) &amp; hardware and recharge coupon vouchers to distributors at a discounted rate and provided certain discount\/bonus or credits to customers\/subscribers for taking subscription directly from company&#8217;s website, discounts so offered could not be considered as commission and, hence, not liable for deduction of tax at source under section 194H. (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source-Commission or brokerage-Discounts on recharge offered to customers \/ distributers \/ subscribers are not commission-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-21803","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5FF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21803","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=21803"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21803\/revisions"}],"predecessor-version":[{"id":21804,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21803\/revisions\/21804"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}