{"id":17190,"date":"2021-04-25T12:08:20","date_gmt":"2021-04-25T06:38:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/c-s-raghoji-bellary-v-dcit-2020-119-taxmann-com-143-2021-277-taxman-61-karnhc\/"},"modified":"2021-04-25T12:08:20","modified_gmt":"2021-04-25T06:38:20","slug":"c-s-raghoji-bellary-v-dcit-2020-119-taxmann-com-143-2021-277-taxman-61-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/c-s-raghoji-bellary-v-dcit-2020-119-taxmann-com-143-2021-277-taxman-61-karnhc\/","title":{"rendered":"C.S. Raghoji (Bellary) v. DCIT (2020) 119 taxmann.com 143 \/(2021) 277 Taxman 61 (Karn)(HC)"},"content":{"rendered":"<p>Assessee was engaged in the business of clearing and forwarding agency for ACC Ltd. Assessee made payment towards handling charges to three people who in turn paid labour charges to multiple labourers. AO disallowed by the amount paid due to non deduction of tax. The CIT(A) refused to accept the evidence produced by the assessee. Hight Court upheld Tribunal\u2019s order of remanding the matter back to the CIT(A) for re-examination. (IT A No. 407 of 2010 dt. 31-08-2020) (AY.2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible &#8211; Deduction at source \u2013 Handling charges paid to persons for in turn paying multiple labourers \u2013 TDS provisions not applicable \u2013 matter remanded back to CIT(A) for re-examining evidence which he refused to accept . <\/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-17190","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4tg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17190","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=17190"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17190\/revisions"}],"predecessor-version":[{"id":17191,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17190\/revisions\/17191"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}