{"id":3044,"date":"2018-12-02T09:27:33","date_gmt":"2018-12-02T09:27:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-tds-v-dedicated-freight-corridor-corporation-ltd-2018-408-itr-380-ph-hc\/"},"modified":"2019-02-23T03:42:12","modified_gmt":"2019-02-23T03:42:12","slug":"cit-tds-v-dedicated-freight-corridor-corporation-ltd-2018-408-itr-380-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-tds-v-dedicated-freight-corridor-corporation-ltd-2018-408-itr-380-ph-hc\/","title":{"rendered":"CIT  (TDS) v. Dedicated Freight Corridor Corporation Ltd.  (2018) 408 ITR 380 \/( 2019) 173 DTR 349 \/306 CTR 413(P&#038;H) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that;additional compensation paid wrongly mentioned as interest in award .Not liable to deduct tax at source .of Competent Authority. <em>\u00a0<\/em>( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194A : Deduction at source &#8211; Interest other than interest on securities &#8211; Additional compensation paid wrongly mentioned as interest in award -Not liable to deduct tax at source .of Competent Authority.[S. 201(1), 201 (IA),Land Acquisition Act, 1894, S.23(IA)  ]<\/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-3044","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-N6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3044","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=3044"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3044\/revisions"}],"predecessor-version":[{"id":4036,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3044\/revisions\/4036"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}