{"id":1399,"date":"2018-06-18T16:32:07","date_gmt":"2018-06-18T16:32:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-5\/"},"modified":"2019-07-14T03:35:07","modified_gmt":"2019-07-14T03:35:07","slug":"dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-5\/","title":{"rendered":"DCIT  v.  Laboratories Griffon (P.) Ltd. (2018) 170 ITD 387 \/65 ITR  317\/193 TTJ 855\/( 2019) 178 DTR 355  (Kol)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; Manufacture or supply of a product according to requirement or specification of a customer\u00a0 by using material which is purchased from a person other than such customer on the basis of\u00a0 principal\u00a0 to principal basis\u00a0\u00a0is not liable to deduct tax at source\u00a0 . (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source \u2013 Contractors -Principal  to principal basis &#8211; Manufacture or supply of a product according to requirement or specification of a customer  by using material which is purchased from a person other than such customer  is not liable to deduct tax at source .<\/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-1399","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1399","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=1399"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1399\/revisions"}],"predecessor-version":[{"id":6092,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1399\/revisions\/6092"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}