{"id":201596,"date":"2018-09-10T12:00:00","date_gmt":"2018-09-10T06:30:00","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=201596"},"modified":"2018-09-12T14:05:33","modified_gmt":"2018-09-12T08:35:33","slug":"sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/","title":{"rendered":"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Bombay High Court: <\/strong>A Division Bench comprising of S.C. Dharmadhikari and B.P. Colabawalla, JJ. dismissed an appeal filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal wherein it was held that Section 194-LA was not applicable in case at hand.<\/p>\n<p style=\"text-align: justify;\">The facts of the case were that the assessee Development Authority had acquired land from hutment dwellers and paid compensation for rehabilitation. The Assessing Officer passed an order under Sections 201(1) and 201(1-A). He was of firm opinion that there had been acquisition of immovable property and the assessee, while compensating the hutment dwellers, was liable to deduct tax at source (TDS) as per the provisions of Sections 194-L and 194-LA. The assessees carried the matter in appeal before the Commissioner of Income Tax (Appeals) who held that the said sections were not applicable in the instant case. The decision was affirmed by ITAT. Aggrieved thus, the Revenue had filed the instant appeal.<\/p>\n<p style=\"text-align: justify;\">The High Court perused the record and found that the order impugned did not require any interfere. The Court was of the view that the subject land always vested in the State. The hutment dwellers were encroaching squatters who had built illegal hutments on State land, they were trespassers. This being the case, there was no question of land being acquired by the assessee. It was an encroachment which was removed by the assessee and the encroachers were rehabilitated. This being the case, the Court was of the view that Sections 194-L or 194-LA had no application to the facts and circumstances of the case. The appeal was accordingly dismissed. [CIT v. Mumbai Metropolitan Regional Development Authority,<a href=\"http:\/\/www.scconline.com\/DocumentLink\/lXs6dDn4\"><b>2018 SCC OnLine Bom 2374<\/b><\/a>, dated 06-09-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court: A Division Bench comprising of S.C. Dharmadhikari and B.P. Colabawalla, JJ. dismissed an appeal filed under Section 260-A of <\/p>\n","protected":false},"author":8808,"featured_media":74381,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2728,2592,30953,2770,30426],"class_list":["post-201596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-compensation","tag-Income_Tax","tag-itat","tag-rehabilitation","tag-tds"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable\" \/>\n<meta property=\"og:description\" content=\"Bombay High Court: A Division Bench comprising of S.C. Dharmadhikari and B.P. Colabawalla, JJ. dismissed an appeal filed under Section 260-A of\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-10T06:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-09-12T08:35:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/\"},\"author\":{\"name\":\"Bhumika Indulia\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"headline\":\"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable\",\"datePublished\":\"2018-09-10T06:30:00+00:00\",\"dateModified\":\"2018-09-12T08:35:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/\"},\"wordCount\":306,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2016\\\/09\\\/Bombay-HC.jpg\",\"keywords\":[\"compensation\",\"Income Tax\",\"ITAT\",\"rehabilitation\",\"TDS\"],\"articleSection\":[\"Case Briefs\",\"High Courts\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/\",\"name\":\"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2016\\\/09\\\/Bombay-HC.jpg\",\"datePublished\":\"2018-09-10T06:30:00+00:00\",\"dateModified\":\"2018-09-12T08:35:33+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2016\\\/09\\\/Bombay-HC.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2016\\\/09\\\/Bombay-HC.jpg\",\"width\":1331,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2018\\\/09\\\/10\\\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_1\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/","og_locale":"en_US","og_type":"article","og_title":"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable","og_description":"Bombay High Court: A Division Bench comprising of S.C. Dharmadhikari and B.P. Colabawalla, JJ. dismissed an appeal filed under Section 260-A of","og_url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2018-09-10T06:30:00+00:00","article_modified_time":"2018-09-12T08:35:33+00:00","og_image":[{"width":1331,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/"},"author":{"name":"Bhumika Indulia","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"headline":"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable","datePublished":"2018-09-10T06:30:00+00:00","dateModified":"2018-09-12T08:35:33+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/"},"wordCount":306,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg","keywords":["compensation","Income Tax","ITAT","rehabilitation","TDS"],"articleSection":["Case Briefs","High Courts"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/","url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/","name":"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg","datePublished":"2018-09-10T06:30:00+00:00","dateModified":"2018-09-12T08:35:33+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg","width":1331,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/10\/sections-194-l-or-194-la-of-it-act-had-no-application-in-case-of-rehabilitation-of-encroaching-squatters-no-tds-applicable\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/201596","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=201596"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/201596\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/74381"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=201596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=201596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=201596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}