{"id":37812,"date":"2023-10-16T11:56:34","date_gmt":"2023-10-16T06:26:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-tds-v-vodafone-cellular-ltd-2023-291-taxman-447-sc-editorial-cit-tds-v-vodafone-cellular-ltd-2021-131-tamann-com-191-bomhc\/"},"modified":"2023-10-16T11:56:34","modified_gmt":"2023-10-16T06:26:34","slug":"cit-tds-v-vodafone-cellular-ltd-2023-291-taxman-447-sc-editorial-cit-tds-v-vodafone-cellular-ltd-2021-131-tamann-com-191-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-tds-v-vodafone-cellular-ltd-2023-291-taxman-447-sc-editorial-cit-tds-v-vodafone-cellular-ltd-2021-131-tamann-com-191-bomhc\/","title":{"rendered":"CIT (TDS) v. Vodafone Cellular Ltd (2023) 291 Taxman 447 (SC) Editorial: CIT (TDS) v. Vodafone Cellular Ltd (2021) 131 tamann.com 191 (Bom)(HC)"},"content":{"rendered":"<p>Bombay High Court by the impugned order held that TDS provisions under section 194H were not attracted on discounts given by the assessee-telecommunication company on the sale of prepaid SIM cards to distributors. SLP was admitted against the order of the High Court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source-Commission or brokerage-Discounts given by assessee-telecommunication Company on the sale of prepaid SIM cards to distributors-SLP admitted.<\/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-37812","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9PS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37812","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=37812"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37812\/revisions"}],"predecessor-version":[{"id":37813,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37812\/revisions\/37813"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}