{"id":8388,"date":"2019-11-29T09:13:05","date_gmt":"2019-11-29T09:13:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vodafone-idea-ltd-v-acit-2019-179-itd-207-chd-trib\/"},"modified":"2019-11-29T09:13:05","modified_gmt":"2019-11-29T09:13:05","slug":"vodafone-idea-ltd-v-acit-2019-179-itd-207-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vodafone-idea-ltd-v-acit-2019-179-itd-207-chd-trib\/","title":{"rendered":"Vodafone Idea Ltd. v. ACIT  (2019) 179 ITD 207 (Chd)   ( Trib.)"},"content":{"rendered":"<p>Allowing the appeal\u00a0 of the assessee the Tribunal held that discount extended to pre-paid SIM distributors on transfer of pre-paid SIM cards\/talk time is not liable to deduct tax at source .Tribunal also held that\u00a0 process of roaming does not require human intervention and cannot be considered as a technical service hence not liable to deduct tax at source . \u00a0(AY. 2007 -08 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194H : Deduction at source \u2013 Commission or brokerage \u2013 SIM distributors &#8211;  Not liable to deduct tax at source &#8211;  Roaming charges &#8211;  Process of roaming does not require human intervention and cannot be considered as a technical service-  Not liable to deduct tax at source .[ S. 194J ]<\/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-8388","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2bi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8388","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=8388"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8388\/revisions"}],"predecessor-version":[{"id":8389,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8388\/revisions\/8389"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}