{"id":79,"date":"2018-04-26T17:21:26","date_gmt":"2018-04-26T17:21:26","guid":{"rendered":"http:\/\/45.32.107.85\/?p=79"},"modified":"2018-04-26T17:27:04","modified_gmt":"2018-04-26T17:27:04","slug":"ito-v-emami-paper-mills-ltd-kol-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-emami-paper-mills-ltd-kol-trib-www-itatonline-org\/","title":{"rendered":"ITO v. Emami Paper Mills Ltd. (Kol.)(Trib.); www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of revenue, the Tribunal held that;There is a difference between a &#8216;contract of work&#8217; and a \u2018contract of service\u2019. In a &#8216;contract of work&#8217;, the activity is predominantly physical while in a &#8216;contract of service&#8217;, the dominant feature of the activity is intellectual. Fees paid with respect to a \u2018contract of work\u2019 does not constitute &#8220;fees for technical services&#8221; and consequently the assessee is not liable to deduct tax at source. (ITA No. 642\/kol\/2016, dt. 04.01.2017) (AY. 2012-2013)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Fees paid with respect to a \u2018contract of work\u2019 does not constitute &#8220;fees for technical services&#8221; and consequently the assessee is not liable to deduct TDS.[S. 195, 201]<\/p>\n","protected":false},"author":2,"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-79","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1h","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/79","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=79"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/79\/revisions"}],"predecessor-version":[{"id":83,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/79\/revisions\/83"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=79"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=79"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=79"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}