{"id":14412,"date":"2020-12-13T12:11:56","date_gmt":"2020-12-13T12:11:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/trans-freight-containers-ltd-v-dy-cit-2020-78-itr-5-sn-mum-trib-3\/"},"modified":"2020-12-13T12:11:56","modified_gmt":"2020-12-13T12:11:56","slug":"trans-freight-containers-ltd-v-dy-cit-2020-78-itr-5-sn-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/trans-freight-containers-ltd-v-dy-cit-2020-78-itr-5-sn-mum-trib-3\/","title":{"rendered":"Trans Freight Containers Ltd. v. Dy. CIT (2020) 78 ITR 5 (SN) (Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held the assessee fairly stated that the Assessing Officer could determine whether the recipient had already disclosed the receipt in its return and had paid due taxes thereon. This was a statutory claim made by the assessee in terms of the second proviso to section\u00a040(a)(ia)\u00a0which provides that once the recipient had already paid the taxes on a particular payment made by the assessee to the recipient, the disallowance under section\u00a040(a)(ia)\u00a0could not be invoked in the hands of the payer, i. e., the assessee. The Assessing Officer was directed accordingly. ( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Professional fees-Recipient paying tax on payment made \u2013 Disallowance is held to be not 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":[21],"tags":[],"class_list":["post-14412","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ks","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14412","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=14412"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14412\/revisions"}],"predecessor-version":[{"id":14413,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14412\/revisions\/14413"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}