{"id":5297,"date":"2019-04-30T11:59:36","date_gmt":"2019-04-30T11:59:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anil-dhawan-v-dy-cit-2018-195-ttj-42-uo-chd-trib\/"},"modified":"2019-04-30T11:59:36","modified_gmt":"2019-04-30T11:59:36","slug":"anil-dhawan-v-dy-cit-2018-195-ttj-42-uo-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anil-dhawan-v-dy-cit-2018-195-ttj-42-uo-chd-trib\/","title":{"rendered":"Anil Dhawan v. Dy.CIT (2018) 195 TTJ 42 (UO)  (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 transaction between assessee and its retailers\u00a0 is on principal to principal basis. Accordingly the incentive paid by assessee to retailers\/shopkeepers does not qualify as commission for purpose of TDS u\/s 194H of \u00a0the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source\u2013  Commission-Incentive to retailers-Not liable to deduct tax at source. [S. 194H]<\/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-5297","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1nr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5297","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=5297"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5297\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}