{"id":4091,"date":"2019-02-25T10:51:55","date_gmt":"2019-02-25T10:51:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-larsen-toubro-ltd-2019-260-taxman-271-bom-hc\/"},"modified":"2019-05-07T01:02:46","modified_gmt":"2019-05-07T01:02:46","slug":"cit-v-larsen-toubro-ltd-2019-260-taxman-271-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-larsen-toubro-ltd-2019-260-taxman-271-bom-hc\/","title":{"rendered":"CIT v. Larsen &#038; Toubro Ltd. (2019) 260 Taxman 271\/ 307 CTR 464\/ 174 DTR 246  (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Bank guarantee\u00a0 commission is not in the nature of commission paid to agent, it is bank charges for providing one of banking services. Accordingly not liable to deduct tax at source. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source\u2013Commission or brokerage\u2013Bank guarantee  commission is not in the nature of commission paid to agent, it is bank charges for providing one of banking services \u2013 Not liable to deduct tax at source.<\/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-4091","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-13Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4091","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=4091"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4091\/revisions"}],"predecessor-version":[{"id":5366,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4091\/revisions\/5366"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}