{"id":25205,"date":"2022-02-26T13:59:19","date_gmt":"2022-02-26T08:29:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cairn-india-ltd-v-dy-dit-it-no-1-2021-439-itr-224-mad-hc\/"},"modified":"2022-02-26T13:59:19","modified_gmt":"2022-02-26T08:29:19","slug":"cairn-india-ltd-v-dy-dit-it-no-1-2021-439-itr-224-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cairn-india-ltd-v-dy-dit-it-no-1-2021-439-itr-224-mad-hc\/","title":{"rendered":"Cairn India Ltd. v. Dy. DIT (IT) (No. 1) (2021) 439 ITR 224 (Mad.) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that failure on the part of the petitioner\u00a0 to\u00a0 deduct tax at source on interest on\u00a0 foreign currency loan guarantee\u00a0 was misleading.\u00a0 Accordingly the notice for reassessment was held to be valid. (AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Failure to deduct tax at source-Foreign currency loan guarantee-Reassessment notice was held to be valid. [S. 148, Art. 226] <\/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-25205","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6yx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25205","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=25205"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25205\/revisions"}],"predecessor-version":[{"id":25206,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25205\/revisions\/25206"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}