{"id":3045,"date":"2018-12-02T09:28:13","date_gmt":"2018-12-02T09:28:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-tds-v-ocm-india-ltd-2018-408-itr-369-ph-hc\/"},"modified":"2019-01-30T12:07:36","modified_gmt":"2019-01-30T12:07:36","slug":"cit-tds-v-ocm-india-ltd-2018-408-itr-369-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-tds-v-ocm-india-ltd-2018-408-itr-369-ph-hc\/","title":{"rendered":"CIT (TDS)  v.  OCM  India Ltd.  (2018) 408 ITR 369 \/ 305 CTR  971\/ 172 DTR 369(P&#038;H) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; on trade discount the assessee is not liable to deduct tax at source . ( AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source \u2013 Commission or brokerage \u2013 Trade discount -Not liable to deduct tax at source . [ S.201(1), 201(IA) ]<\/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-3045","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-N7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3045","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=3045"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3045\/revisions"}],"predecessor-version":[{"id":3813,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3045\/revisions\/3813"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}