{"id":4965,"date":"2019-04-18T12:48:22","date_gmt":"2019-04-18T12:48:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tata-teleservices-ltd-v-dcit-2018-163-dtr-179-191-ttj-294-hyd-trib-b\/"},"modified":"2019-04-18T12:48:22","modified_gmt":"2019-04-18T12:48:22","slug":"tata-teleservices-ltd-v-dcit-2018-163-dtr-179-191-ttj-294-hyd-trib-b","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-teleservices-ltd-v-dcit-2018-163-dtr-179-191-ttj-294-hyd-trib-b\/","title":{"rendered":"Tata Teleservices Ltd. v. DCIT (2018) 163 DTR 179 \/ 191 TTJ 294 (Hyd.)(Trib.) b"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the contract was for rendering services and commission was paid by assessee to it&#8217;s distributors for rendering of such services in which event relationship between assessee and it&#8217;s distributors was that of \u2018principal and agent&#8217; and provisions of S. 194H would automatically came into play. Mere fact that assessee was only recipient and had not paid any amount to distributor would not make difference. (AY. 2007-08 to 2009-10, 2010-2011)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source\u2013Commission or brokerage\u2013Cash discount-Provision is applicable in respect of amounts paid to agents in connection with sale of SIM cards and other services- Mere fact that assessee was only a recipient and had not paid any amount to distributor would not make a difference. [S. 201(1), 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-4965","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1i5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4965","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=4965"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4965\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}