{"id":7248,"date":"2019-09-14T14:21:44","date_gmt":"2019-09-14T14:21:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-gujarat-narmada-valley-fertilizer-and-chemicals-ltd-2019-416-itr-144-gujhc-3\/"},"modified":"2020-01-19T07:48:34","modified_gmt":"2020-01-19T07:48:34","slug":"cit-v-gujarat-narmada-valley-fertilizer-and-chemicals-ltd-2019-416-itr-144-gujhc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-gujarat-narmada-valley-fertilizer-and-chemicals-ltd-2019-416-itr-144-gujhc-3\/","title":{"rendered":"CIT  v.  Gujarat Narmada Valley Fertilizer and Chemicals Ltd.  (2019) 416 ITR 144\/ 266 Taxman 19 (Mag)\/ 311 CTR 556 \/ 184 DTR 84 (Guj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, <em>\u00a0<\/em>sale transaction trough\u00a0 dealers on principal -to -principal basis is not liable to deduct tax at source.\u00a0Dealer could not be considered as commission agent of the assessee. Accordingly no disallowances can be made .(AY. 2009 -10)<em>\u00a0 <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Sale transaction trough  dealers on principal -to -principal basis \u2013Dealer could not be considered as commission agent of the assessee-  Not liable to deduct tax at source- No disallowances can be made . [ S.194H ]<\/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-7248","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1SU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7248","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=7248"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7248\/revisions"}],"predecessor-version":[{"id":9254,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7248\/revisions\/9254"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}