{"id":656,"date":"2018-05-05T02:48:01","date_gmt":"2018-05-05T02:48:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-safe-decore-p-ltd-2018-169-itd-328-jaipur-trib-2\/"},"modified":"2019-03-14T07:08:03","modified_gmt":"2019-03-14T07:08:03","slug":"acit-v-safe-decore-p-ltd-2018-169-itd-328-jaipur-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-safe-decore-p-ltd-2018-169-itd-328-jaipur-trib-2\/","title":{"rendered":"ACIT v. Safe Decore (P.) Ltd. (2018) 169 ITD 328\/165 DTR 339 \/193 TTJ 898  (Jaipur)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that ,as per CBDT Circular No. 723 dated 19-9-1995, payment made to shipping agents of non-resident shipowners did not require deduction of tax at source Tribunal also held that the department had already granted exemption certificate to non-resident ship owners that there was no obligation on assessee to deduct tax at source in respect of payments made to their shipping agents accordingly no disallowances can be made . ( AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source \u2013Handling charges paid to shipping agents of non-resident shipping companies was held to be not liable to deduct tax at source, and also  the department had already granted exemption certificate to non-resident ship owners . [ S.194C ]<\/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-656","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/656","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=656"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/656\/revisions"}],"predecessor-version":[{"id":4399,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/656\/revisions\/4399"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}