{"id":18845,"date":"2021-06-01T19:23:22","date_gmt":"2021-06-01T13:53:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sri-parameswari-spinning-mills-p-ltd-2020-196-dtr-206-mad-hc\/"},"modified":"2021-06-01T19:23:22","modified_gmt":"2021-06-01T13:53:22","slug":"cit-v-sri-parameswari-spinning-mills-p-ltd-2020-196-dtr-206-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sri-parameswari-spinning-mills-p-ltd-2020-196-dtr-206-mad-hc\/","title":{"rendered":"CIT v . Sri Parameswari Spinning Mills (P) Ltd. (2020) 196 DTR 206 (Mad) (HC )"},"content":{"rendered":"<p><strong>C<\/strong>ourt held that Tribunal having not confirmed disallowance under s. 40(a)(ia) but remanded the matter to the AO to consider whether the assessee has filed Form No. 26Q belatedly and to examine as to whether the fee has to be collected, there is no ground to interfere with the order passed by the Tribunal; no substantial question of law arises for consideration<strong>. <\/strong>CIT v. Valibhai Khanbhai Mankad (2013) 92 DTR 261 (Guj)(HC) \u00a0distinguished ( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Belated filing of form No .26Q- Matter remanded to Assessing Officer \u2013 No substantial question of law [ S.194C(7)  ]   <\/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-18845","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4TX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18845","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=18845"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18845\/revisions"}],"predecessor-version":[{"id":18846,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18845\/revisions\/18846"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}