{"id":18144,"date":"2021-05-12T10:50:13","date_gmt":"2021-05-12T05:20:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-shri-parameshwari-spinning-mills-p-ltd-2020-317-ctr-898-pat-hc-2\/"},"modified":"2021-05-12T10:50:13","modified_gmt":"2021-05-12T05:20:13","slug":"cit-v-shri-parameshwari-spinning-mills-p-ltd-2020-317-ctr-898-pat-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shri-parameshwari-spinning-mills-p-ltd-2020-317-ctr-898-pat-hc-2\/","title":{"rendered":"CIT v. Shri Parameshwari Spinning Mills P. Ltd. (2020) 317 CTR 898 (Pat) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the reveniue the High Court held taht\u00a0 Section\u00a0194C(6) &amp; (7) are independent of each other and cannot read together to attract disallowance under Section\u00a040(a)(ia) read with Section\u00a0194C of the Act. Referred<strong> ACIT v.\u00a0 Arihant Trading Co.\u00a0(2019 ) 176 ITD 397 (Jaipur(Trib).\u00a0 <\/strong>(AY. 2012-2013)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Payment to contarctor \u2013 Failure to furnish form No 15J \u2013  PAN no of was collected at the time of payment &#8211;  No dialloawance can be made [ S. 194C (7), R, 31A ] S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Payment to contarctor \u2013 Failure to furnish form No 15J \u2013  PAN no of was collected at the time of payment &#8211;  No dialloawance can be made [ S. 194C (7), R, 31A ] <\/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-18144","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4IE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18144","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=18144"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18144\/revisions"}],"predecessor-version":[{"id":18145,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18144\/revisions\/18145"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}