{"id":10212,"date":"2020-03-03T10:27:18","date_gmt":"2020-03-03T10:27:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tlg-india-p-ltd-v-dy-cit-2019-184-dtr-345-bom-hc\/"},"modified":"2020-03-03T10:27:18","modified_gmt":"2020-03-03T10:27:18","slug":"tlg-india-p-ltd-v-dy-cit-2019-184-dtr-345-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tlg-india-p-ltd-v-dy-cit-2019-184-dtr-345-bom-hc\/","title":{"rendered":"TLG India (P) Ltd v. Dy.CIT (2019) 184 DTR 345 (Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, certificates dated 10-9-2019 being primarily based upon the order dt. 9-09 2019 passed u\/s.\u00a0 201(1), 201(IA) of the Act is required to be set aside as a consequence of having set aside the order dated 9-09-2019. Court also held that revision if filed against the said certificates, would be futile \/academic in nature as the basis of the certificates dt. 10-09-2019\u00a0 has already been set aside . Accordingly the certificates and order are set aside. (AY. 2017-18, 2018-19, 2019-20). (WP No. 2574 of 2019 dt 18-11-2019)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 197 : Deduction at source-Certificate for lower rate\u2013Alternative remedy &#8211; Revision would be futile\/academic in nature-Writ is maintainable. [S. 201(1), 201(IA), 264, Art.226] <\/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-10212","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2EI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10212","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=10212"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10212\/revisions"}],"predecessor-version":[{"id":10213,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10212\/revisions\/10213"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}