{"id":1705,"date":"2018-07-09T05:46:59","date_gmt":"2018-07-09T05:46:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-shark-roadways-pvt-ltd-2018-405-itr-78-all-hc\/"},"modified":"2018-07-09T05:46:59","modified_gmt":"2018-07-09T05:46:59","slug":"cit-v-shark-roadways-pvt-ltd-2018-405-itr-78-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shark-roadways-pvt-ltd-2018-405-itr-78-all-hc\/","title":{"rendered":"CIT v. Shark Roadways Pvt. Ltd. (2018) 405 ITR 78 (All) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , there was no contract between assessee and parties of hired Vehicles on freight basis for transportation on behalf of principal , accordingly the assessee is not liable to deduct tax at source . (AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source \u2013 No contract between assessee and parties of hired Vehicles on freight basis for transportation on behalf of principal \u2014 Not liable to deduct tax at source [S.194C ]<\/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-1705","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-rv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1705","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=1705"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1705\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}