{"id":34013,"date":"2023-04-22T10:53:58","date_gmt":"2023-04-22T05:23:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-lenskart-solution-p-ltd-2022-196-itd-297-delhi-trib\/"},"modified":"2023-04-22T10:53:58","modified_gmt":"2023-04-22T05:23:58","slug":"acit-v-lenskart-solution-p-ltd-2022-196-itd-297-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-lenskart-solution-p-ltd-2022-196-itd-297-delhi-trib\/","title":{"rendered":"ACIT v. Lenskart Solution (P.) Ltd. (2022) 196 ITD 297 (Delhi) (Trib.)"},"content":{"rendered":"<p>The assessee paid consideration of certain amount towards advertisement services to an Irish company without deduction of tax at source. The AO\u00a0 disallowed\u00a0 payment\u00a0 under section 40(a)(i) of the Act. On appeal\u00a0\u00a0 Commissioner (Appeals) held that\u00a0\u00a0 Irish-company had certified that it did not have Permanent Establishment (PE) in India and it was resident of Ireland for taxation purposes, hence, there was no liability upon assessee to deduct TDS under section 195 on such payment made for advertisement services.\u00a0 On appeal order of CIT (A) is affirmed.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Advertisement services-Payment to Irish company-No Permanent  Establishment in India-Not liable to deduct tax at source-DTAA-India-Irish.  [S. 9(1)(i), 195, Art. 7] <\/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-34013","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8QB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34013","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=34013"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34013\/revisions"}],"predecessor-version":[{"id":34014,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34013\/revisions\/34014"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}