{"id":6556,"date":"2019-08-19T12:44:56","date_gmt":"2019-08-19T12:44:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kramski-stamping-molding-india-p-ltd-v-acit-2019-106-taxmann-com-247-264-taxman-26-mag-mad-hc\/"},"modified":"2021-05-04T12:37:08","modified_gmt":"2021-05-04T07:07:08","slug":"kramski-stamping-molding-india-p-ltd-v-acit-2019-106-taxmann-com-247-264-taxman-26-mag-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kramski-stamping-molding-india-p-ltd-v-acit-2019-106-taxmann-com-247-264-taxman-26-mag-mad-hc\/","title":{"rendered":"Kramski Stamping &#038; Molding India (P.) Ltd.  v. ACIT  (2019) 106 taxmann.com 247\/   264 Taxman 26 (Mag.)\/(2020) 180 DTR 225\/ 313 CTR 345   (Mad.)(HC)"},"content":{"rendered":"<p>Court held that since authorities below had not dealt with exclusionary part in Explanation (iv) to section 194C\u00a0 of the Act order was seta-side and, matter was to be remanded back for disposal afresh. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source\u2013Contractors-Composite sales invoice\u2013Matter remanded. [S. 40(a)(ia), 194C(iv)]<\/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-6556","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1HK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6556","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=6556"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6556\/revisions"}],"predecessor-version":[{"id":17575,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6556\/revisions\/17575"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}