{"id":42205,"date":"2024-05-04T13:43:28","date_gmt":"2024-05-04T08:13:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/inter-continental-hotels-group-asia-pacific-pte-ltd-v-dy-cit-2023-151-taxmann-com-416-105-itr-39-sndelhi-trib-2\/"},"modified":"2024-05-04T13:43:28","modified_gmt":"2024-05-04T08:13:28","slug":"inter-continental-hotels-group-asia-pacific-pte-ltd-v-dy-cit-2023-151-taxmann-com-416-105-itr-39-sndelhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/inter-continental-hotels-group-asia-pacific-pte-ltd-v-dy-cit-2023-151-taxmann-com-416-105-itr-39-sndelhi-trib-2\/","title":{"rendered":"Inter-Continental Hotels Group (Asia Pacific) Pte. Ltd. v. Dy. CIT (2023) 151 taxmann.com 416 \/ 105 ITR 39 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that, the assessee was entitled for credit for tax deducted at source in accordance with the provisions of s. 199. (AY. 2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199: Deduction at source-Credit for tax deducted- Entitled for credit for tax deducted at source.[R. 37BA(2)]<\/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-42205","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aYJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42205","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=42205"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42205\/revisions"}],"predecessor-version":[{"id":42206,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42205\/revisions\/42206"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}