{"id":24867,"date":"2022-02-13T06:52:05","date_gmt":"2022-02-13T01:22:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cittds-v-vodafone-cellular-ltd-2021131-taxmann-com-191-bom-hc-editorial-notice-is-issued-in-slp-filed-by-the-revenue-cittds-v-vodafone-cellular-ltd-2021-283-taxman-292-sc\/"},"modified":"2022-02-13T06:52:05","modified_gmt":"2022-02-13T01:22:05","slug":"cittds-v-vodafone-cellular-ltd-2021131-taxmann-com-191-bom-hc-editorial-notice-is-issued-in-slp-filed-by-the-revenue-cittds-v-vodafone-cellular-ltd-2021-283-taxman-292-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cittds-v-vodafone-cellular-ltd-2021131-taxmann-com-191-bom-hc-editorial-notice-is-issued-in-slp-filed-by-the-revenue-cittds-v-vodafone-cellular-ltd-2021-283-taxman-292-sc\/","title":{"rendered":"CIT(TDS) v. Vodafone Cellular Ltd. (2021)131 taxmann.com 191 ( Bom) (HC) Editorial : Notice is issued in SLP filed by the revenue , CIT(TDS) v. Vodafone Cellular Ltd. (2021) 283 Taxman 292 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that that no TDS provisions under section 194H were attracted on discounts given by assessee-telecommunication company on sale of prepaid SIM cards to distributors.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source \u2013 Commission or brokerage \u2013 Sale of prepaid SIM cards to distributors &#8211; Discounts given by assessee-telecommunication company on sale of prepaid SIM cards to distributors- 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-24867","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6t5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24867","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=24867"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24867\/revisions"}],"predecessor-version":[{"id":24868,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24867\/revisions\/24868"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}