{"id":19796,"date":"2021-07-02T06:05:50","date_gmt":"2021-07-02T00:35:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sri-parameswari-spinning-mills-p-ltd-2020-196-dtr-206-mad-hc-2\/"},"modified":"2021-07-02T06:05:50","modified_gmt":"2021-07-02T00:35:50","slug":"cit-v-sri-parameswari-spinning-mills-p-ltd-2020-196-dtr-206-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sri-parameswari-spinning-mills-p-ltd-2020-196-dtr-206-mad-hc-2\/","title":{"rendered":"CIT v. Sri Parameswari Spinning Mills (P.) Ltd. (2020) 196 DTR 206 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that though the assessee has filed\u00a0 belated\u00a0 form No 26Q\u00a0 no disallowance could be made for failure to deduct tax at source in respect of payment to contractors . \u00a0\u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Payment to contractor \u2013 Belated filing of  form No 26Q- No disallowance could be made for failure to deduct tax at source [ S.194C (c)] <\/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-19796","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-59i","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19796","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=19796"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19796\/revisions"}],"predecessor-version":[{"id":19797,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19796\/revisions\/19797"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}