{"id":2143,"date":"2018-08-26T07:39:42","date_gmt":"2018-08-26T07:39:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/national-dairy-research-institute-v-acit-2018-171-itd-271-bang-trib\/"},"modified":"2018-08-26T07:39:42","modified_gmt":"2018-08-26T07:39:42","slug":"national-dairy-research-institute-v-acit-2018-171-itd-271-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/national-dairy-research-institute-v-acit-2018-171-itd-271-bang-trib\/","title":{"rendered":"National Dairy Research Institute v. ACIT (2018) 171 ITD 271 (Bang) (Trib.)"},"content":{"rendered":"<p>Tribunal held that ,employee of society under Societies Registration Act, 1860 \u00a0\u00a0\u00a0cannot be equated with employees of Central Government and, therefore, applying clause (ii) of sub-rule (1) of rule 3 and treating assessee as assessee-in-default is justified. (AY .2010 \u2013 2011)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay -Employee of society under Societies Registration Act, 1860  &#8211; The Employees of society cannot be equated with employees of Central Government and, therefore, applying clause (ii) of sub-rule (1) of rule 3 and treating assessee as assessee-in-default is justified.  [ S. 17 ,192. R.3  ]<\/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-2143","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-yz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2143","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=2143"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2143\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}