{"id":18309,"date":"2021-05-17T13:26:51","date_gmt":"2021-05-17T07:56:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/united-teleservices-ltd-v-acit-202186-itr-36-sn-kol-trib\/"},"modified":"2021-05-17T13:26:51","modified_gmt":"2021-05-17T07:56:51","slug":"united-teleservices-ltd-v-acit-202186-itr-36-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/united-teleservices-ltd-v-acit-202186-itr-36-sn-kol-trib\/","title":{"rendered":"United Teleservices Ltd. v. ACIT (2021)86 ITR 36 (SN) (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal directed the Assessing Officer to\u00a0 verify\u00a0 whether the two concerns\u00a0 for the assessment year in question and have paid taxes thereon. If so, no deduction on the section 40(a)(ia) was warranted. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payees declaring payments in returns and paying tax thereon-AO was directed to verify and decide according to law. <\/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-18309","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Lj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18309","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=18309"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18309\/revisions"}],"predecessor-version":[{"id":18310,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18309\/revisions\/18310"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}