{"id":29836,"date":"2022-09-17T18:39:20","date_gmt":"2022-09-17T13:09:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/flipkart-internet-pvt-ltd-v-dcit-2022-the-chambers-journal-august-p-146-karnhc\/"},"modified":"2022-09-17T18:39:20","modified_gmt":"2022-09-17T13:09:20","slug":"flipkart-internet-pvt-ltd-v-dcit-2022-the-chambers-journal-august-p-146-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/flipkart-internet-pvt-ltd-v-dcit-2022-the-chambers-journal-august-p-146-karnhc\/","title":{"rendered":"Flipkart Internet Pvt Ltd v .DCIT ( 2022) The Chamber\u2019s Journal -August \u2013 P. 146 ( Karn)(HC)"},"content":{"rendered":"<p>The assesee made reimbursement of salaries to deputed expatriate employees . The assessee made an application under section 195 of the Act to obtain\u00a0 a \u2018Nil\u2019 TDS certificate on such reimbursement of salaries . The application was rejected . On writ the Court held that\u00a0 the assessee issues the appointment , letter\u00a0 the employees report to the assessee and the assessee has the power to terminate the services . Thus for the purpose of limited\u00a0 finding under section 195 of the Act\u00a0 the assessee can be said to be the employer . Accordingly the Revenue is not justified\u00a0 in rejecting the application filed\u00a0 by the assessee for the grant of \u2018Nil\u2019 TDS certificate .\u00a0 ( WP.No. 3619 of 2021 dt . 24 -6 2022 )\u00a0 \u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 195 :Deduction at source &#8211; Non-resident &#8211; Other sums \u2013 Reimbursement of salaries \u2013 Intercompany master service agreement \u2013 Rejection of application is not justified .[ Art , 226 ] <\/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-29836","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Le","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29836","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=29836"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29836\/revisions"}],"predecessor-version":[{"id":29837,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29836\/revisions\/29837"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}