{"id":4506,"date":"2019-03-23T06:15:18","date_gmt":"2019-03-23T06:15:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/itotds-v-distt-manager-punjab-state-warehousing-corporation-2018-54-cch-164-196-ttj-815-chd-trib\/"},"modified":"2019-04-29T11:47:16","modified_gmt":"2019-04-29T11:47:16","slug":"itotds-v-distt-manager-punjab-state-warehousing-corporation-2018-54-cch-164-196-ttj-815-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/itotds-v-distt-manager-punjab-state-warehousing-corporation-2018-54-cch-164-196-ttj-815-chd-trib\/","title":{"rendered":"ITO(TDS) v. Distt. Manager Punjab State Warehousing Corporation ( 2018)  54 CCH 164\/ 196 TTJ 815\/  ( 2019) 176 DTR 129    (Chd)( Trib)"},"content":{"rendered":"<p><em><span lang=\"EN-US\">Dismissing the appeal of the revenue the Tribunal held that property in by-products came into ownership of millers from a point of coming of it into existence; hence, assessee was not owners of such by-products. Accordingly \u00a0it was held that TDS provision\u00a0 is not attracted\u00a0 <\/span><\/em><em><span lang=\"EN-US\">(<\/span><\/em><span lang=\"EN-US\">AY.2012-13 , 2013-14, 2014-15)<i><\/i><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source \u2013 Contractors &#8211;  Milling charges -property in by-products came into ownership of millers from a point of coming of it into existence-Assessee was not owners of such by-products\u2014TDS provisions is not attracted . [ S.201 (1) 201(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-4506","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1aG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4506","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=4506"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4506\/revisions"}],"predecessor-version":[{"id":5241,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4506\/revisions\/5241"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}