{"id":4442,"date":"2019-03-19T09:52:25","date_gmt":"2019-03-19T09:52:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-shri-sdv-international-logistics-ltd-2018-68-itr-35-sn-kol-trib-2\/"},"modified":"2019-03-19T09:52:25","modified_gmt":"2019-03-19T09:52:25","slug":"acit-v-shri-sdv-international-logistics-ltd-2018-68-itr-35-sn-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-shri-sdv-international-logistics-ltd-2018-68-itr-35-sn-kol-trib-2\/","title":{"rendered":"ACIT v. Shri SDV International Logistics Ltd. (2018) 68 ITR 35 (SN) (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that lease line charges for use of telecommunication services\/connectivity was for transmission of voice\/data facility provided by vendors and not for use of any asset involved in provision of such facility\/service covered and therefore not liable to be taxed as Royalty or FTS Assessee not liable to deduct tax at source. Accordingly the assessee \u00a0cannot be held in default u\/s. 201(1)\/201(1A) of the Act.( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194I : Deduction of tax at source\u2014Rent-Internet connectivity charges and specialized line rental \u2014 Not liable to deduct tax at source.[S.9(1)(vi), 201(1), 201(1A)]<\/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-4442","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-19E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4442","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=4442"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4442\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}