{"id":15114,"date":"2021-02-02T11:00:59","date_gmt":"2021-02-02T11:00:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/interactive-avenues-pvt-ltd-v-dcit-www-itatonline-org-mum-trib\/"},"modified":"2021-07-09T13:13:33","modified_gmt":"2021-07-09T07:43:33","slug":"interactive-avenues-pvt-ltd-v-dcit-www-itatonline-org-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/interactive-avenues-pvt-ltd-v-dcit-www-itatonline-org-mum-trib\/","title":{"rendered":"Interactive Avenues Pvt Ltd v DCIT ( 2020) 196 DTR 249\/\/ 208 TTJ 945   ( 2021 ) 187 ITD 463  www.itatonline.org Mum) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that , when the assessee has not claimed\u00a0 the deduction while computing the business income , for failure to deduct tax at source ,provisions of Section 40(a) (i) can not be invoked . ( ITA NO. 3130 \/M\/ 2019 dt 1-12- 2020 ) (AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 When no deduction is claimed while computing business income , no disallowance can be made for failure to deduct tax at source [ S.30, 38 ] <\/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-15114","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3VM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15114","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=15114"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15114\/revisions"}],"predecessor-version":[{"id":20112,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15114\/revisions\/20112"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}