{"id":1616,"date":"2018-07-05T10:15:33","date_gmt":"2018-07-05T10:15:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ahmedabad-strips-p-ltd-2018-64-itr-683-ahd-trib-3\/"},"modified":"2018-07-05T10:15:33","modified_gmt":"2018-07-05T10:15:33","slug":"cit-v-ahmedabad-strips-p-ltd-2018-64-itr-683-ahd-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ahmedabad-strips-p-ltd-2018-64-itr-683-ahd-trib-3\/","title":{"rendered":"CIT  v.  Ahmedabad Strips P. Ltd. (2018) 64 ITR  683 (Ahd) (Trib)"},"content":{"rendered":"<p>Tribunal held that when\u00a0 the payee in its return disclosing payment received, no disallowance can be made for failure to deduct tax at source .Second proviso to S.40(a) of the Act is to be read as applicable with retrospective effect.( AY.2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source  &#8211; Payee in its return disclosing payment received, no disallowance can be made for failure to deduct tax at source \u2013 Second proviso to S.40(a) of the Act is to be read as applicable with retrospective effect.<\/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-1616","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-q4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1616","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=1616"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1616\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}