{"id":644,"date":"2018-05-05T02:35:51","date_gmt":"2018-05-05T02:35:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/executive-engineer-construction-v-dcit-2018-169-itd-340-agra-trib\/"},"modified":"2018-05-05T02:35:51","modified_gmt":"2018-05-05T02:35:51","slug":"executive-engineer-construction-v-dcit-2018-169-itd-340-agra-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/executive-engineer-construction-v-dcit-2018-169-itd-340-agra-trib\/","title":{"rendered":"Executive Engineer Construction  v. DCIT (2018)  169 ITD  340 (Agra)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that , Short deduction of tax at source  was rectified and in appellate proceedings  and paid the tax with interest, assessee cannot be treated as assessee in default. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay -Short deduction of tax at source  was rectified and in appellate proceedings  and paid the tax with interest, assessee cannot be treated as assessee in default .[ S.194C, 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-644","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ao","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/644","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=644"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/644\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}