{"id":4791,"date":"2019-04-08T10:41:51","date_gmt":"2019-04-08T10:41:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/scrabble-entertainment-ltd-v-acit-2018-169-dtr-51-193-ttj-418-mum-trib-3\/"},"modified":"2019-04-08T10:41:51","modified_gmt":"2019-04-08T10:41:51","slug":"scrabble-entertainment-ltd-v-acit-2018-169-dtr-51-193-ttj-418-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/scrabble-entertainment-ltd-v-acit-2018-169-dtr-51-193-ttj-418-mum-trib-3\/","title":{"rendered":"Scrabble Entertainment Ltd. v. ACIT (2018) 169 DTR 51 \/ 193 TTJ 418 ( Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, if\u00a0 there was short deduction, revenue was free to proceed to pass an order u\/s 201 of Act, but no disallowance can be made. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source -Short deduction of deduction at source\u2013No disallowance can be made. [S.194C, 194J,  S. 201]<\/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-4791","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1fh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4791","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=4791"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4791\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}