{"id":2461,"date":"2018-10-14T06:10:26","date_gmt":"2018-10-14T06:10:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rakesh-kumar-v-cit-delhitribwww-itatonline-org\/"},"modified":"2018-10-14T06:10:26","modified_gmt":"2018-10-14T06:10:26","slug":"rakesh-kumar-v-cit-delhitribwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rakesh-kumar-v-cit-delhitribwww-itatonline-org\/","title":{"rendered":"Rakesh Kumar v. CIT ( Delhi)(Trib),www.itatonline.org"},"content":{"rendered":"<p><strong>Allowing the appeal of the assessee the Tribunal held that , the incentive paid by the dealers to sub-dealers cannot be equated with commission . The assessee is not liable to deduct tax at source. Revision is held to be bad in law .<\/strong>( I.T.A. No.3386\/DEL\/2014, dt. 13.08.2018)(AY. 2009-10)\u00a0<\/p>\n<p><strong>[Click here to download PDF file]\u00a0<a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Rakesh-Kumar-194H-TDS.pdf\">http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Rakesh-Kumar-194H-TDS.pdf<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue   Deduction at source \u2013 Commission or brokerage -The incentive paid by the dealers to sub-dealers cannot be equated with commission \u2013 Not liable to deduct tax at source- Revision is held to be bad in law .[ S.194H ]<\/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":[1],"tags":[],"class_list":["post-2461","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-DH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2461","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=2461"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2461\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}