{"id":484,"date":"2018-04-30T07:13:29","date_gmt":"2018-04-30T07:13:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/the-director-prasar-bharti-v-cit-sc-www-itatonline-org\/"},"modified":"2018-07-09T16:23:54","modified_gmt":"2018-07-09T16:23:54","slug":"the-director-prasar-bharti-v-cit-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/the-director-prasar-bharti-v-cit-sc-www-itatonline-org\/","title":{"rendered":"Director, Prasar Bharti v. CIT(2018)403 ITR 161\/ 164 DTR 177\/ 302 CTR 9\/255 Taxman 1 (SC) , www.itatonline.org\/Editorial: CIT v. Director, Prasar Bharti  ( 2010) 325 ITR 205\/ 230 CTR 277 \/189 Taxman 315 ( Ker) (HC) is affirmed"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that , payment of commission made to advertisement agencies was liable \u00a0to \u00a0deduct tax at source . Non compliance was held to be attracted the provision of S. 201(IA) of the Act. ( CA No. 3496-3497 of 2018, dt. 03.04.2018)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source \u2013 Commission or brokerage \u2013Principal and agent -Payment of commission  made to advertisement agencies was held to be liable to deduct tax at source . Non compliance  was held to be attracted the provision of S. 201  [ S. 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-484","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/484","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=484"}],"version-history":[{"count":7,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/484\/revisions"}],"predecessor-version":[{"id":1730,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/484\/revisions\/1730"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}