{"id":53719,"date":"2025-05-08T12:13:37","date_gmt":"2025-05-08T06:43:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/itc-ltd-v-acit-2024-230-ttj-921-38-nypttj-626-koltrib-4\/"},"modified":"2025-05-08T12:13:37","modified_gmt":"2025-05-08T06:43:37","slug":"itc-ltd-v-acit-2024-230-ttj-921-38-nypttj-626-koltrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/itc-ltd-v-acit-2024-230-ttj-921-38-nypttj-626-koltrib-4\/","title":{"rendered":"ITC Ltd v. ACIT (2024) 230 TTJ 921 \/ 38 NYPTTJ 626 (Kol)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 commission payment to foreign agents for Services rendered abroad is\u00a0 not liable to tax in India\u00a0 hence\u00a0 not liable to deduct tax at source. (AY.2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission payment to foreign agents-Services rendered abroad-Not liable to tax in India-Not liable to deduct tax at source. [S.9(1)(i), 195] <\/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-53719","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dYr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53719","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=53719"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53719\/revisions"}],"predecessor-version":[{"id":53720,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53719\/revisions\/53720"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}