{"id":655,"date":"2018-05-05T02:47:01","date_gmt":"2018-05-05T02:47:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bengal-tea-fabrics-ltd-v-dcit-2018-169-itd-665-kol-trib\/"},"modified":"2018-05-05T02:47:01","modified_gmt":"2018-05-05T02:47:01","slug":"bengal-tea-fabrics-ltd-v-dcit-2018-169-itd-665-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bengal-tea-fabrics-ltd-v-dcit-2018-169-itd-665-kol-trib\/","title":{"rendered":"Bengal Tea &#038; Fabrics Ltd.  v. DCIT (2018) 169 ITD 665  (Kol)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; commission paid to foreign agents abroad for rendering services in their respective countries is not taxable in India hence not liable to deduct tax at source.  ( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source  Commission paid to foreign agents abroad for rendering services in their respective countries is not taxable in India hence not liable to deduct tax at source&#8211;DTAA-India -Hong Kong- Art.7 OECD Model tax Convention.   [ 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":[1],"tags":[],"class_list":["post-655","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-az","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/655","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=655"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/655\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}