{"id":5699,"date":"2019-06-10T11:47:21","date_gmt":"2019-06-10T11:47:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-asian-heart-institute-and-research-centre-p-ltd-2019-262-taxman-395-bom-hc\/"},"modified":"2020-10-10T12:08:20","modified_gmt":"2020-10-10T12:08:20","slug":"cit-v-asian-heart-institute-and-research-centre-p-ltd-2019-262-taxman-395-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-asian-heart-institute-and-research-centre-p-ltd-2019-262-taxman-395-bom-hc\/","title":{"rendered":"CIT  v. Asian Heart Institute and Research Centre (P.) Ltd. (2019)  262 Taxman 395 \/(2020)  423 ITR 75   (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the\u00a0 appeal of the revenue the Court held that Annual Maintenance Contract in respect of various specialised hospital equipments\u00a0 is not be in nature of fees for technical services hence deduction of\u00a0 tax at source as contractor is held to be proper .( Followed CIT\u00a0 v. Grant Medical Foundation (2015) 375 ITR 49 (Bom) (HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source \u2013 Contractors &#8211; Annual Maintenance Contract in respect of various specialised hospital equipments &#8211; Not be in nature of fees for technical services-  Deduction of  tax at source as contractor- Held to be proper. [S.194J ]<\/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-5699","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1tV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5699","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=5699"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5699\/revisions"}],"predecessor-version":[{"id":12902,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5699\/revisions\/12902"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}