{"id":1456,"date":"2018-06-24T08:29:23","date_gmt":"2018-06-24T08:29:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/south-indian-education-society-v-dcit-2018-165-dtr-278-bom-hc\/"},"modified":"2018-06-24T08:29:23","modified_gmt":"2018-06-24T08:29:23","slug":"south-indian-education-society-v-dcit-2018-165-dtr-278-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/south-indian-education-society-v-dcit-2018-165-dtr-278-bom-hc\/","title":{"rendered":"South Indian Education Society v DCIT (2018) 165 DTR  278 (Bom) (HC)"},"content":{"rendered":"<p><em>Assesee\u2019s application\u00a0 for nil tax deduction at source under S. 197 of Act was rejected by the AO. On writ the Court held that the AO has rejected the application without considering the submission of the assesee . Accordingly the \u00a0order was seta side .AO was directed to dispose the application expeditiously . <\/em><em>( AY.2018-19)\u00a0<\/em><b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 197 : Deduction at source &#8211; Certificate for lower rate -Charitable trust \u2013 AO was directed to dispose the application expeditiously .  [ S.11,12AA ]<\/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-1456","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-nu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1456","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=1456"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1456\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}