{"id":57023,"date":"2025-10-10T11:42:51","date_gmt":"2025-10-10T06:12:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vodafone-mobile-services-ltd-v-dy-ctt-2025-476-itr-80-delhihc-3\/"},"modified":"2026-02-23T12:25:49","modified_gmt":"2026-02-23T06:55:49","slug":"vodafone-mobile-services-ltd-v-dy-ctt-2025-476-itr-80-delhihc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vodafone-mobile-services-ltd-v-dy-ctt-2025-476-itr-80-delhihc-3\/","title":{"rendered":"Vodafone Mobile Services Ltd. v. Dy. CTT (2025) 476 ITR 80\/ 304 Taxman 285 \/ 345 CTR  137 \/ 251 DTR  9   (Delhi)(HC)"},"content":{"rendered":"<p>Held that\u00a0 the\u00a0 discount to distributors are\u00a0 not liable to deduct tax at source. Disallowance was deleted. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible-Deduction at source-Commission-Discount-Not liable to deduct tax at source-Disallowance was deleted. [S. 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-57023","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ePJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57023","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=57023"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57023\/revisions"}],"predecessor-version":[{"id":58588,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57023\/revisions\/58588"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}