{"id":7546,"date":"2019-09-28T07:15:20","date_gmt":"2019-09-28T07:15:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-spice-jet-ltd-2019-71-itr-56-delhitrib\/"},"modified":"2019-09-28T07:15:20","modified_gmt":"2019-09-28T07:15:20","slug":"acit-v-spice-jet-ltd-2019-71-itr-56-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-spice-jet-ltd-2019-71-itr-56-delhitrib\/","title":{"rendered":"ACIT v. Spice Jet Ltd. (2019) 71 ITR  56  (Delhi)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that Assessee, an airline company, is not liable to deduct tax at source u\/s 194J of the Act for passenger service fee collected by it from passengers and handed over to airport authorities and also \u00a0for amounts retained by banks from the passengers for booking tickets to fly in the aircrafts operated by the Assessee. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay\u2013Airline-Not liable to deduct tax at source for passenger service fee collected by it from passengers and handed over to airport authorities and the amounts retained by banks from the passengers for booking tickets to fly in the aircrafts operated by the Assessee. [S.194H, 194J, 201(1), 201 (IA)]<\/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-7546","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1XI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7546","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=7546"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7546\/revisions"}],"predecessor-version":[{"id":7547,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7546\/revisions\/7547"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}