{"id":1899,"date":"2018-07-30T07:32:25","date_gmt":"2018-07-30T07:32:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cascade-energy-pte-ltd-v-uoi-2018-405-itr-614-mad-hc-2\/"},"modified":"2018-07-30T07:32:25","modified_gmt":"2018-07-30T07:32:25","slug":"cascade-energy-pte-ltd-v-uoi-2018-405-itr-614-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cascade-energy-pte-ltd-v-uoi-2018-405-itr-614-mad-hc-2\/","title":{"rendered":"Cascade Energy Pte Ltd.  v. UOI  (2018) 405 ITR 614 (Mad) (HC)"},"content":{"rendered":"<p>\u201cThe\u201d is a word before nouns, with the specifying or particularising effect as opposed to the indefinite or generalising force of \u201ca\u201d or \u201can\u201d. It determines what particular thing is, meant, i. e., what particular thing to assume to be meant. \u201cThe\u201d is always mentioned to denote a particular thing or a person\u201d. Section 24 of the Act refers to the \u201cInitiating Officer\u201d. Therefore, it denotes \u201ca particular officer or a person\u201d and it cannot be generalised and stated that all Deputy Commissioners of Income-tax and Assistant Commissioners of Income-tax can function as the Initiating Officer under section 24.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Words and phrases- Meaning of word \u201cThe\u201d<\/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-1899","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-uD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1899","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=1899"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1899\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}