{"id":14168,"date":"2020-12-06T06:30:25","date_gmt":"2020-12-06T06:30:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/a-k-industries-v-acit-202078-itr-462-kol-trib\/"},"modified":"2020-12-06T06:30:25","modified_gmt":"2020-12-06T06:30:25","slug":"a-k-industries-v-acit-202078-itr-462-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-k-industries-v-acit-202078-itr-462-kol-trib\/","title":{"rendered":"A. K. Industries v .ACIT (2020)78 ITR 462 (Kol) (Trib)"},"content":{"rendered":"<p>The AO held that failure to deduct the whole or any part of the tax entails disallowance, the assessee having failed to deduct tax as required under the provisions of section\u00a0194C\u00a0the \u00a0disallowed the expenses , which is affirmed by the CIT (A) . On appeal the Tribunal held that the disallowance under section\u00a040(a)(ia)\u00a0did not apply in a case involving short deduction of tax at source.( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Short deduction of tax at source \u2013 No disallowance can be made .[ S.194C ]<\/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-14168","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Gw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14168","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=14168"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14168\/revisions"}],"predecessor-version":[{"id":14169,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14168\/revisions\/14169"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}