{"id":22813,"date":"2021-11-24T11:50:42","date_gmt":"2021-11-24T06:20:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/celltick-mobile-media-india-p-ltd-v-dcit-2021-188-itd-883-87-itr-32-sn-mum-trib\/"},"modified":"2021-11-24T11:50:42","modified_gmt":"2021-11-24T06:20:42","slug":"celltick-mobile-media-india-p-ltd-v-dcit-2021-188-itd-883-87-itr-32-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/celltick-mobile-media-india-p-ltd-v-dcit-2021-188-itd-883-87-itr-32-sn-mum-trib\/","title":{"rendered":"Celltick Mobile Media (India) (P.) Ltd. v. DCIT (2021) 188 ITD 883 \/ 87 ITR 32 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that second proviso to section 40(a)(i) inserted with effect from 1-4-2020 is curative in nature and has retrospective effect. The assessee was not liable to deduct tax at source in respect of licence fee paid. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Royalty-Licence fee-Second proviso to section 40(a)(i) inserted with effect from 1-4-2020 is curative in nature and has retrospective effect-DTAA-India-Israel. [S. 195, 201(1),  Art. 5] <\/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-22813","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5VX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22813","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=22813"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22813\/revisions"}],"predecessor-version":[{"id":22814,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22813\/revisions\/22814"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}