{"id":1716,"date":"2018-07-09T05:57:08","date_gmt":"2018-07-09T05:57:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-wti-advance-technology-ltd-2018-65-itr-5-sn-mum-trib\/"},"modified":"2018-07-09T05:57:08","modified_gmt":"2018-07-09T05:57:08","slug":"acit-v-wti-advance-technology-ltd-2018-65-itr-5-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-wti-advance-technology-ltd-2018-65-itr-5-sn-mum-trib\/","title":{"rendered":"ACIT   v.  WTI  Advance Technology Ltd. (2018) 65 ITR  5 (SN) (Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that , the payments made to the vendors for the work performed by them by deploying semi-skilled personnel did not involve any technical or professional knowledge on their part, and the work could not be brought within the sweep of S.\u00a0194J\u00a0. Therefore the assessee had correctly deducted tax at source on the payment made to the vendors under S.\u00a0194C\u00a0and the disallowance under S.\u00a040(a)(ia)\u00a0was not attracted. ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source \u2013 Payments made to the vendors for the work performed by them by deploying semi-skilled personnel did not involve any technical or professional knowledge on their part, and the work could not be brought within the sweep of S. 194J- Disallowance cannot be made as the assessee correctly deducted the tax at source u\/s 194C of the Act .[ S.194C, 194J ]<\/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-1716","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-rG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1716","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=1716"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1716\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}