{"id":12798,"date":"2020-10-09T12:51:59","date_gmt":"2020-10-09T12:51:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/inter-globe-aviation-ltd-v-acit-2020-181-itd-225-delhi-trib\/"},"modified":"2021-06-25T09:03:11","modified_gmt":"2021-06-25T03:33:11","slug":"inter-globe-aviation-ltd-v-acit-2020-181-itd-225-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/inter-globe-aviation-ltd-v-acit-2020-181-itd-225-delhi-trib\/","title":{"rendered":"Inter Globe Aviation Ltd. v. ACIT (2020) 181 ITD 225\/ 194 DTR 81\/ 207 TTJ 191 (Delhi) (Trib.)"},"content":{"rendered":"<div>\n<p>Assessee airline made provision for certain expenditures such as airport handling expenses, crew accommodation expense, IT communication charges and provision for certain other expenses .\u00a0 Assessee had not deducted tax on source on above sum stating that it was an year end provision and payees were not identified and assessee was following accrual system of accounting . AO\u00a0 held that as the assessee had made ascertained provision of expenditure and provision for expenditure was made under specified head thereby ascertaining amount , it could not be said that payee was not identified . Accordingly the Appellate Tribunal held that the assessee was required to be deducted at said year-end provisions towards expenditure made by assessee.\u00a0 (AY. 2010 -11, 2011-12)\u00a0<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Provision for expenses &#8211;  Specific provision ascertained amount \u2013 Liable to deduct tax at source [ S.37(1) 145  ]<\/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":[21],"tags":[],"class_list":["post-12798","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3kq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12798","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=12798"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12798\/revisions"}],"predecessor-version":[{"id":19623,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12798\/revisions\/19623"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}