{"id":2010,"date":"2018-08-11T15:40:22","date_gmt":"2018-08-11T15:40:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/new-okhla-industrial-development-authority-noida-v-ccit-2018-168-dtr-145-sc-cit-v-hdfc-ltd-2018-168-dtr-145-sc-cit-v-rajesh-projects-india-p-ltd-2018-168-dtr-145-sc-gre\/"},"modified":"2018-09-09T13:53:12","modified_gmt":"2018-09-09T13:53:12","slug":"new-okhla-industrial-development-authority-noida-v-ccit-2018-168-dtr-145-sc-cit-v-hdfc-ltd-2018-168-dtr-145-sc-cit-v-rajesh-projects-india-p-ltd-2018-168-dtr-145-sc-gre","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/new-okhla-industrial-development-authority-noida-v-ccit-2018-168-dtr-145-sc-cit-v-hdfc-ltd-2018-168-dtr-145-sc-cit-v-rajesh-projects-india-p-ltd-2018-168-dtr-145-sc-gre\/","title":{"rendered":"New Okhla Industrial Development Authority (NOIDA) (No.2) v. CCIT  ( 2018) 406 ITR 209\/ 168 DTR 145\/ 257 Taxman 3 \/ 303 CTR 553 (SC)  CIT v. HDFC Ltd ( 2018) 406 ITR 209\/ 168 DTR 145\/ 303 CTR 553  ( SC) CIT  v. Rajesh Projects ( India ) (P) Ltd ( 2018) 406 ITR 209\/ 168 DTR 145 \/ 257 Taxman 3\/ 303 CTR 553 ( SC)  Greater Noida Industrial Development Authority v. ACIT ( 2018) 406 ITR 209\/ 168 DTR 145\/ 303 CTR 553  ( SC)  ITO v. United Bank of India  ( 2018) 406 ITR 209\/ 168 DTR 145\/ 303 CTR 553  ( SC)   Editorial: Affirmed  Rajesh Projects ( India) (P) Ltd v. CIT ( 2017)392 ITR 483\/ 148 DTR 33\/ 293 CTR 121 ( Delhi ) (HC)"},"content":{"rendered":"<p>NOIDA and Greater NOIDA are covered by the notification No .S.O. 3489<b>\u00a0\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.<b><\/b>( CA Nos 9199\/12750\/ 15613\/ 15615\/ 2017 dt. 2-07-2018) ( AY. 2010-11, 2011-12) <b><\/b><\/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 [ 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-2010","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-wq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2010","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=2010"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2010\/revisions"}],"predecessor-version":[{"id":2321,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2010\/revisions\/2321"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}