{"id":10128,"date":"2020-02-27T12:00:45","date_gmt":"2020-02-27T12:00:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-anand-s-m-2019-311-ctr-795-karn-hc\/"},"modified":"2020-02-27T12:00:45","modified_gmt":"2020-02-27T12:00:45","slug":"cit-v-anand-s-m-2019-311-ctr-795-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-anand-s-m-2019-311-ctr-795-karn-hc\/","title":{"rendered":"CIT v. Anand, S. M. (2019) 311 CTR 795 (Karn )(HC)"},"content":{"rendered":"<p>The Question before the High Court was &#8220;Whether the second proviso to S. \u00a040(a)(ia) of the Act inserted by Finance Act, 2012 is clarificatory and retrospective in nature and disallowance under S. \u00a040(a)(ia) of the Act by the Tribunal is justifiable where the recipient of the amount has already discharged his tax liability therein?&#8221; High court answered the question in favour of assessee and against the revenue . followed flowing case laws .CIT v. Ansal Land Mark Township P. Ltd. (2015) 377 ITR 635 (Delhi) (HC )\u00a0 CIT v. Calcutta Export Company (2018 404 ITR 654 (SC) PCIT\u00a0v.\u00a0Manoj Kumar Singh; [2018] 402 ITR 238 (All) (HC) , PCIT v\u00a0 Perfect Circle India Pvt. Ltd ( Bom) (HC).\u00a0 (ITA No 707\u00a0 2016 dt 7-01-2019s) PCIT \u00a0v.\u00a0Shivpal Singh Chaudhary [2018] 409 ITR 87 (P&amp;H) (HC) Deeva Devi (Smt) \u00a0v. PCIT ( Karn) (HC) ( WP No. 3928 \/2018 dt.20 -02 -2018 ).\u00a0 Distinguished\u00a0 Thomas George Muthoot v. CIT. (2015)235 Taxman 246\/ (2016) 287 CTR 101 (Ker ) \u00a0(HC)\u00a0 (Approved Rajeev Kumar Agarwal v \u00a0Add.CIT ( 2014) 34 ITR 479 (Agra ) (Trib) )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source &#8211; Second proviso to S. 40(a)(ia) of the Act inserted by Finance Act, 2012 is clarificatory and retrospective in nature \u2013 No disallowance can be made where the recipient of the amount has already discharged his tax liability therein .[ S. 40(a) ,139(1) ] <\/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-10128","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Dm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10128","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=10128"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10128\/revisions"}],"predecessor-version":[{"id":10129,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10128\/revisions\/10129"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}