{"id":1738,"date":"2018-07-10T01:10:30","date_gmt":"2018-07-10T01:10:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/surendra-s-gupta-v-acit-2018-170-itd-732-mum-trib-2\/"},"modified":"2018-07-10T01:10:30","modified_gmt":"2018-07-10T01:10:30","slug":"surendra-s-gupta-v-acit-2018-170-itd-732-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surendra-s-gupta-v-acit-2018-170-itd-732-mum-trib-2\/","title":{"rendered":"Surendra S. Gupta.  v. ACIT (2018) 170 ITD 732 (Mum)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 credit for tax deducted at source has to be given in assessment year in which income has actually been assessed\/offered to tax and not in year of deduction itself.( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source &#8211; Credit for tax deducted &#8211; Credit for tax deducted at source has to be given in assessment year in which income has actually been assessed\/offered to tax and not in year of deduction itself.<\/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-1738","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-s2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1738","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=1738"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1738\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}