{"id":282,"date":"2018-04-29T13:13:20","date_gmt":"2018-04-29T13:13:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-hazaria-cryogenic-engineering-construction-management-p-ltd-2018-168-itd-568-mum-trib\/"},"modified":"2018-04-29T13:13:20","modified_gmt":"2018-04-29T13:13:20","slug":"dcit-v-hazaria-cryogenic-engineering-construction-management-p-ltd-2018-168-itd-568-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-hazaria-cryogenic-engineering-construction-management-p-ltd-2018-168-itd-568-mum-trib\/","title":{"rendered":"DCIT v. Hazaria Cryogenic Engineering &#038; Construction Management (P.) Ltd. (2018) 168 ITD  568  (Mum)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; proviso to section 40(a)(i) (substituted by Finance (No.2) Act, 2004) is not having retrospective effect and is not applicable for year 2002-03, hence not liable to deduct tax at source . ( AY. 2002 -03<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(i): Amounts not deductible- Payment to non \u2013resident -Proviso amended by Finance (No.2) Act, 2004 is not applicable for year 2002-03, hence not liable to deduct tax at source [S.9(1)(i),195  ]<\/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-282","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/282","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=282"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/282\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}