{"id":3106,"date":"2018-12-08T06:28:40","date_gmt":"2018-12-08T06:28:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-hakmichand-d-sons-2018-258-taxman-208-97-taxmann-com-583-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-hakmichand-d-sons-2018-258-taxman-207-sc\/"},"modified":"2018-12-08T06:28:40","modified_gmt":"2018-12-08T06:28:40","slug":"pcit-v-hakmichand-d-sons-2018-258-taxman-208-97-taxmann-com-583-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-hakmichand-d-sons-2018-258-taxman-207-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-hakmichand-d-sons-2018-258-taxman-208-97-taxmann-com-583-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-hakmichand-d-sons-2018-258-taxman-207-sc\/","title":{"rendered":"PCIT v. Hakmichand D &#038; Sons (2018) 258 Taxman 208\/97 taxmann.com 583 (Guj.)(HC) Editorial: SLP of revenue  is dismissed, PCIT v. Hakmichand D &#038; Sons (2018) 258 Taxman 207 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; since payment of licence fee was made by contractee to contractor, provision of S. 194C is not applicable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C :Deduction at source \u2013 Contractors \u2013Licence fee paid to contractor to contractee and not vice versa \u2013Not liable to deduct tax at source[ S.201 (1)]<\/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-3106","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-O6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3106","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=3106"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3106\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}