{"id":28015,"date":"2022-07-05T14:03:26","date_gmt":"2022-07-05T08:33:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-tds-v-itd-cementation-india-ltd-2022-285-taxman-379-cal-hc\/"},"modified":"2022-07-05T14:03:26","modified_gmt":"2022-07-05T08:33:26","slug":"cit-tds-v-itd-cementation-india-ltd-2022-285-taxman-379-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-tds-v-itd-cementation-india-ltd-2022-285-taxman-379-cal-hc\/","title":{"rendered":"CIT (TDS) v. ITD Cementation India Ltd. (2022) 285 Taxman 379 (Cal.)(HC)"},"content":{"rendered":"<p>Held that the amount retained by bank as bank guarantee commission is a fee charged by them for having rendered banking services and cannot be treated as a commission or brokerage paid in course of use of any services by a person acting on behalf of another for buying or selling of goods and thus, same is not liable to TDS under section 194H.\u00a0 (AY. 2011-12\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Bank charges-Bank guarantee commission-Fee charged by bank-Not liable to deduct tax at source. [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":[21],"tags":[],"class_list":["post-28015","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7hR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28015","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=28015"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28015\/revisions"}],"predecessor-version":[{"id":28016,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28015\/revisions\/28016"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}