{"id":21054,"date":"2021-08-11T12:11:03","date_gmt":"2021-08-11T06:41:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-western-agencies-madras-pvt-ltd-2021-434-itr-613-mad-hc\/"},"modified":"2021-09-12T16:18:32","modified_gmt":"2021-09-12T10:48:32","slug":"cit-v-western-agencies-madras-pvt-ltd-2021-434-itr-613-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-western-agencies-madras-pvt-ltd-2021-434-itr-613-mad-hc\/","title":{"rendered":"CIT v. Western Agencies (Madras) Pvt. Ltd. (2021) 434 ITR 613\/ 280 Taxman 308 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal was right in deleting the disallowance made under section\u00a040(a)(ia)\u00a0of the\u00a0Income-tax Act, 1961\u00a0for non-deduction of tax at source on transport charges was to be allowed and in holding that the amendment to section\u00a040(a)(ia)\u00a0introduced in the year 2010 was applicable retrospectively to the assessment year 2005-06.\u00a0 Followed CIT v. Calcutta Export Co (2018) 404 ITR 654 (SC). (AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Transport charges-Amendment inserted by the Finance Act, 2010  is applicable to earlier years-No disallowance can be made.  [S. 139(1)] <\/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-21054","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5tA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21054","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=21054"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21054\/revisions"}],"predecessor-version":[{"id":21557,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21054\/revisions\/21557"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}