{"id":28019,"date":"2022-07-05T14:04:21","date_gmt":"2022-07-05T08:34:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-usha-murugan-2022-285-taxman-122-213-dtr-172-326-ctr-614-ker-hc\/"},"modified":"2022-10-26T06:55:18","modified_gmt":"2022-10-26T01:25:18","slug":"pcit-v-usha-murugan-2022-285-taxman-122-213-dtr-172-326-ctr-614-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-usha-murugan-2022-285-taxman-122-213-dtr-172-326-ctr-614-ker-hc\/","title":{"rendered":"PCIT v. Usha Murugan (2022) 285 Taxman 122 \/ 213 DTR 172 \/ 326 CTR 614 (Ker.)(HC)\/PCIT v. Meenakshy Enterprises  ( 2022) 285 Taxman 122\/ 213 DTR 172\/ 326 CTR 614  ( Ker)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the assessee being a whole sale dealer \/ stockiest of lottery has purchased from Government and sold to the retailers. It is accepted as\u00a0 a purchaser from the organizing agency of lottery and sale to retailers.The amount\u00a0 covered is incentive payable by the organizing department to the agent and none of the inggredients required for adding the disputed amount is established. There is no obligation to deduct tax at source.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Commission on sale oof lottery tickets-Amount transferred to retailers-Agents-No obligation to deduct tax while transferring  incentives to retail vendors. [S. 194G, 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-28019","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7hV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28019","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=28019"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28019\/revisions"}],"predecessor-version":[{"id":30566,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28019\/revisions\/30566"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}