{"id":6344,"date":"2019-08-10T10:11:30","date_gmt":"2019-08-10T10:11:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/janapriya-engineers-syndicate-ltd-v-ito-2019-70-itr-370-hyd-trib\/"},"modified":"2019-12-06T11:41:32","modified_gmt":"2019-12-06T11:41:32","slug":"janapriya-engineers-syndicate-ltd-v-ito-2019-70-itr-370-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/janapriya-engineers-syndicate-ltd-v-ito-2019-70-itr-370-hyd-trib\/","title":{"rendered":"Janapriya Engineers Syndicate Ltd v. ITO (2019) 70 ITR 370 (Hyd.)(Trib.)\/CIT v. Engineers  Reddy Homes  (P) Ltd  ( 2019) 70 ITR 370 (Hyd) ( Trib)"},"content":{"rendered":"<p>Tribunal followed Hindustan Coco Cola Beverages P. Ltd. v. CIT ( 2007) 293 ITR 226 (SC) and\u00a0 held that the\u00a0 burden is on assessee to prove that recipient had declared the\u00a0 income -AO is directed to calculate the\u00a0 interest only for period of default. (AY. 2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-  burden is on assessee to prove that recipient had declared the  income-AO is directed to calculate the  interest only for period of default. [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-6344","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ek","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6344","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=6344"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6344\/revisions"}],"predecessor-version":[{"id":8429,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6344\/revisions\/8429"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}