{"id":23914,"date":"2022-01-11T13:17:06","date_gmt":"2022-01-11T07:47:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-sasken-network-engineering-ltd-2021-190-itd-544-bang-trib\/"},"modified":"2022-01-11T13:17:06","modified_gmt":"2022-01-11T07:47:06","slug":"dcit-v-sasken-network-engineering-ltd-2021-190-itd-544-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-sasken-network-engineering-ltd-2021-190-itd-544-bang-trib\/","title":{"rendered":"DCIT v. Sasken Network Engineering Ltd. (2021) 190 ITD 544 (Bang.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that where income is assessable over a number of years, credit for tax deducted at source shall be allowed across those years in same proportion in which income is assessable to tax.<strong>\u00a0 <\/strong>(AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source-Credit for tax deducted-Income assessable to number of years-Credit for tax deducted at source shall be allowed cross those years in same proportion in which the income was assessable. [S. 4, 145, Rule 37BA] <\/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":[21],"tags":[],"class_list":["post-23914","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6dI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23914","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=23914"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23914\/revisions"}],"predecessor-version":[{"id":23915,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23914\/revisions\/23915"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}