{"id":1505,"date":"2018-06-29T08:50:36","date_gmt":"2018-06-29T08:50:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jashojit-mukherjee-v-acit-2018-170-itd-701-kol-trib\/"},"modified":"2019-03-08T11:10:48","modified_gmt":"2019-03-08T11:10:48","slug":"jashojit-mukherjee-v-acit-2018-170-itd-701-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jashojit-mukherjee-v-acit-2018-170-itd-701-kol-trib\/","title":{"rendered":"Jashojit Mukherjee.  v. ACIT (2018) 170 ITD 701  \/\/195 TTJ  697(Kol)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; when the Payee had shown the amount as income in his hand hence no disallowance could be made <strong> .<\/strong> ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source \u2013Labour charges &#8211; Payee had shown the amount as income in his hand hence no disallowance could be made .[ S.194C, 201 (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-1505","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-oh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1505","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=1505"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1505\/revisions"}],"predecessor-version":[{"id":4275,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1505\/revisions\/4275"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}