{"id":49903,"date":"2025-01-12T17:56:46","date_gmt":"2025-01-12T12:26:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/interglobe-technology-quotient-p-ltd-v-acit-2024-207-itd-360-delhi-trib-2\/"},"modified":"2025-03-15T12:21:40","modified_gmt":"2025-03-15T06:51:40","slug":"interglobe-technology-quotient-p-ltd-v-acit-2024-207-itd-360-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/interglobe-technology-quotient-p-ltd-v-acit-2024-207-itd-360-delhi-trib-2\/","title":{"rendered":"Interglobe Technology Quotient (P.) Ltd. v. ACIT (2024) 207 ITD 360 \/114 ITR 611  \/ 230 TTJ 545  \/240 DTR 1    (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that where income corresponding to credit was offered to tax by assessee in year under consideration i.e., assessment year 2020-21, credit of taxes deducted thereon was also to be granted in same year.\u00a0 (AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source-Credit for tax deducted-Year of allowance of TDS credit-Income offered-Credit is to be granted. [R.37BA] <\/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-49903","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cYT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49903","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=49903"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49903\/revisions"}],"predecessor-version":[{"id":51817,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49903\/revisions\/51817"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}