{"id":2009,"date":"2018-08-11T15:39:11","date_gmt":"2018-08-11T15:39:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-canara-bank-2018-406-itr-161-168-dtr-33-303-ctr-433-sc-editorial-cit-v-canara-bank-2016-386-itr-504-141-dtr-73-289-ctr-75-allhc-is-affirmed\/"},"modified":"2018-09-03T09:17:31","modified_gmt":"2018-09-03T09:17:31","slug":"cit-v-canara-bank-2018-406-itr-161-168-dtr-33-303-ctr-433-sc-editorial-cit-v-canara-bank-2016-386-itr-504-141-dtr-73-289-ctr-75-allhc-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-canara-bank-2018-406-itr-161-168-dtr-33-303-ctr-433-sc-editorial-cit-v-canara-bank-2016-386-itr-504-141-dtr-73-289-ctr-75-allhc-is-affirmed\/","title":{"rendered":"CIT v. Canara Bank ( 2018)  406 ITR 161\/168 DTR 33\/ 303 CTR 433 \/ 257 Taxman 12 (SC)  Editorial: CIT v. Canara Bank ( 2016) 386 ITR 504\/ 141 DTR 73 \/ 289 CTR 75 ( All)(HC) is affirmed ."},"content":{"rendered":"<p>NOIDA and Greater NOIDA are covered by the notification No.<b><\/b>S.O. 3489 <b>\u00a0<\/b>\u00a0\u00a0dt 22<sup>nd<\/sup>oct, 1970 , hence interest received by them is exempt u\/s 194A (3)(iii)(f) of the Act. (CA No. 5374\/5378 of 2017 \/6020 to 6070 of 2018 dt. 2-07 -2018( AY. 2005 -06, 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194A : Deduction at source &#8211; Interest other than interest on securities- NOIDA and Greater NOIDA are covered by the notification No .S.O. 3489  dt 22nd oct, 1970 -Interest received by them is exempt-Bank is not liable to deduct tax at source . [ S.194A(3) (iii) (f) ]<\/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-2009","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-wp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2009","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=2009"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2009\/revisions"}],"predecessor-version":[{"id":2221,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2009\/revisions\/2221"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}