{"id":27139,"date":"2022-05-21T11:20:32","date_gmt":"2022-05-21T05:50:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shivnarayan-nemani-shares-stock-brokers-p-ltd-v-dcit-2022-192-itd-50-mum-trib-4\/"},"modified":"2022-05-21T11:20:32","modified_gmt":"2022-05-21T05:50:32","slug":"shivnarayan-nemani-shares-stock-brokers-p-ltd-v-dcit-2022-192-itd-50-mum-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shivnarayan-nemani-shares-stock-brokers-p-ltd-v-dcit-2022-192-itd-50-mum-trib-4\/","title":{"rendered":"Shivnarayan Nemani Shares &#038; Stock Brokers (P.) Ltd. v. DCIT (2022) 192 ITD 50 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that \u00a0transaction charges paid by members of BSE to BSE are in nature of payments de for facilities provided by Stock Exchange and no TDS on such payments would be deductible under section 194J\u00a0 provision of section 194I is applicable.\u00a0\u00a0 (AY. 2008-09)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194J : Deduction at source-Fees for professional or technical services-Transaction charges-TDS is deductible under section 194I and not under section 194J [S. 194I]<\/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-27139","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-73J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27139","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=27139"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27139\/revisions"}],"predecessor-version":[{"id":27140,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27139\/revisions\/27140"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}