{"id":50540,"date":"2025-02-03T09:54:53","date_gmt":"2025-02-03T04:24:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/western-outdoor-interactive-p-ltd-v-acit-2024-208-itd-608-mum-trib\/"},"modified":"2025-02-03T09:54:53","modified_gmt":"2025-02-03T04:24:53","slug":"western-outdoor-interactive-p-ltd-v-acit-2024-208-itd-608-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/western-outdoor-interactive-p-ltd-v-acit-2024-208-itd-608-mum-trib\/","title":{"rendered":"Western Outdoor Interactive (P.) Ltd. v. ACIT (2024) 208 ITD 608 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that export commission paid by assessee towards sales, marketing and customer support services rendered outside India by foreign agents could not be treated as Fees for technical services,\u00a0\u00a0\u00a0 therefore no disallowance under section 40(a)(i) is\u00a0 warranted for failure\u00a0\u00a0 to deduct ta at source.\u00a0 (AY. 2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Export commission-Sales, marketing and customer support services rendered outside India by foreign agents-Cannot be treated as Fees for technical services-Not liable to deduct tax at source-DTAA-India-Korea.[S.9(1)(vii): Art. 13]   <\/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-50540","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d9a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50540","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=50540"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50540\/revisions"}],"predecessor-version":[{"id":50541,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50540\/revisions\/50541"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}