{"id":2525,"date":"2018-10-18T02:21:29","date_gmt":"2018-10-18T02:21:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-bhim-sain-garg-through-legal-heir-shailendra-garg-2018-407-itr-388-raj-hc-pcit-v-shailendra-garg-2018-407-itr-388-raj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-bhim-sa\/"},"modified":"2018-10-18T02:21:29","modified_gmt":"2018-10-18T02:21:29","slug":"pcit-v-bhim-sain-garg-through-legal-heir-shailendra-garg-2018-407-itr-388-raj-hc-pcit-v-shailendra-garg-2018-407-itr-388-raj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-bhim-sa","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bhim-sain-garg-through-legal-heir-shailendra-garg-2018-407-itr-388-raj-hc-pcit-v-shailendra-garg-2018-407-itr-388-raj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-bhim-sa\/","title":{"rendered":"PCIT v. Bhim Sain Garg Through Legal Heir Shailendra Garg. (2018) 407 ITR 388 (Raj) (HC) PCIT v. Shailendra Garg (2018) 407 ITR 388 (Raj) (HC)  Editorial: SLP of revenue is dismissed , PCIT v. Bhim Sain Garg Through Legal Heir Shailendra Garg. ( 2018) 406 ITR 9 (St)."},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Tribunal was right in concluding that the payment was on the basis of principal to principal and did not constitute commission and deleting the disallowance made by the assessing authority for non-deduction of tax at source from the commission or discount paid by the assessees to the advertising agency under section\u00a0194H\u00a0.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source \u2013Commission \u2013 Principal to principal &#8211; Discount to advertisement agency \u2013 Not liable to deduct tax at source \u2013No disallowance can be made . [ 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-2525","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-EJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2525","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=2525"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2525\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}