{"id":1410,"date":"2018-06-22T16:37:07","date_gmt":"2018-06-22T16:37:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ravi-mallick-prop-of-sunkraft-designs-v-dcit-2018-404-itr-250-ph-hc\/"},"modified":"2018-06-22T16:37:07","modified_gmt":"2018-06-22T16:37:07","slug":"ravi-mallick-prop-of-sunkraft-designs-v-dcit-2018-404-itr-250-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ravi-mallick-prop-of-sunkraft-designs-v-dcit-2018-404-itr-250-ph-hc\/","title":{"rendered":"Ravi Mallick, prop. of Sunkraft designs  v. DCIT (2018) 404 ITR 250 (P&#038;H) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that failure to deduct tax at source\u00a0 on professional fees , the disallowance was held to be justified\u00a0\u00a0 ( AY.2009-10)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source \u2013 Professional fees \u2013 Failure to deduct tax at source \u2013 Disallowance was held to be justified .<\/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-1410","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1410","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=1410"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1410\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}