{"id":20334,"date":"2021-07-21T10:56:50","date_gmt":"2021-07-21T05:26:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-shivaai-industries-p-ltd-2019-112-taxmann-com-404-delhihc-editorial-slp-is-granted-to-the-revenue-pcit-v-shivaai-industries-p-ltd-2020-269-taxman-53-sc\/"},"modified":"2021-07-21T10:56:50","modified_gmt":"2021-07-21T05:26:50","slug":"pcit-v-shivaai-industries-p-ltd-2019-112-taxmann-com-404-delhihc-editorial-slp-is-granted-to-the-revenue-pcit-v-shivaai-industries-p-ltd-2020-269-taxman-53-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shivaai-industries-p-ltd-2019-112-taxmann-com-404-delhihc-editorial-slp-is-granted-to-the-revenue-pcit-v-shivaai-industries-p-ltd-2020-269-taxman-53-sc\/","title":{"rendered":"PCIT v. Shivaai Industries (P.) Ltd. (2019) 112 taxmann.com 404 (Delhi)(HC) Editorial : SLP is granted to the revenue, PCIT v. Shivaai Industries (P.) Ltd. (2020) 269 Taxman 53 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, the Tribunal is justified in deleting the\u00a0 addition as the payee has shown the in their return of income. Followed CIT\u00a0v.\u00a0Rajinder Kumar (2013) 362 ITR 241 (Delhi)(HC CIT\u00a0v.\u00a0Ansal Land Mark Township Pvt. Ltd. (2015) 377 ITR 635 (Delhi) (HC).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payee has shown the income in their return of income-No disallowance  can be made.<\/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-20334","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5hY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20334","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=20334"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20334\/revisions"}],"predecessor-version":[{"id":20335,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20334\/revisions\/20335"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}