{"id":50901,"date":"2025-02-08T16:10:39","date_gmt":"2025-02-08T10:40:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nilgiri-dairy-farm-p-ltd-v-ito-it-2024-301-taxman-410-karnhc\/"},"modified":"2025-02-08T16:10:39","modified_gmt":"2025-02-08T10:40:39","slug":"nilgiri-dairy-farm-p-ltd-v-ito-it-2024-301-taxman-410-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nilgiri-dairy-farm-p-ltd-v-ito-it-2024-301-taxman-410-karnhc\/","title":{"rendered":"Nilgiri Dairy Farm (P.) Ltd. v. ITO (IT) (2024) 301 Taxman 410 (Karn)(HC)"},"content":{"rendered":"<p>Assessee-company paid certain amount towards consultancy charges to Singapore based company.\u00a0 Assessing Officer held that payments made by assessee were fees for technical services (FTS) and since assessee had not deducted tax at source under section 195 an order was passed under section 201(1) and 201(1A) on 6-3-2014. CIT(A) up held the order of the Assessing Officer. Order of CIT(A) is up held by the Tribunal. On appeal the Court held that\u00a0\u00a0 since transaction or payment related to financial years 2006-07, 2007-08, 2008-09 and\u00a0 order under section 201(1) and 201(1A) was passed beyond period of four years, same is\u00a0 barred by limitation. (AY. 2007-08 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay \u2013Order passed  beyond four years-Barred by limitation-Income deemed to accrue or arise in India-Fees for technical services-  [S.9(1)(vii), 195 201(1), 201(IA), 260A]   <\/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-50901","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-deZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50901","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=50901"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50901\/revisions"}],"predecessor-version":[{"id":50902,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50901\/revisions\/50902"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}