{"id":21710,"date":"2021-09-24T11:37:36","date_gmt":"2021-09-24T06:07:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-alstom-india-ltd-2020-207-ttj-932-mum-trib-alston-projects-india-ltd-v-ito-2020-207-ttj-932-mum-trib\/"},"modified":"2021-09-24T11:37:36","modified_gmt":"2021-09-24T06:07:36","slug":"dcit-v-alstom-india-ltd-2020-207-ttj-932-mum-trib-alston-projects-india-ltd-v-ito-2020-207-ttj-932-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-alstom-india-ltd-2020-207-ttj-932-mum-trib-alston-projects-india-ltd-v-ito-2020-207-ttj-932-mum-trib\/","title":{"rendered":"DCIT v. Alstom India Ltd. (2020) 207 TTJ 932 (Mum.)(Trib.) Alston Projects (India) Ltd. v. ITO (2020) 207 TTJ 932 (Mum.)(Trib.)"},"content":{"rendered":"<p>Since the assessee did not claim any deduction on account of service tax payable, there can be no occasion to invoke provisions of S. \u00a043B of the Act. (AYs. 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Not claimed any deduction on account of service tax payable-Disallowance is held to be not justified. <\/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-21710","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Ea","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21710","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=21710"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21710\/revisions"}],"predecessor-version":[{"id":21711,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21710\/revisions\/21711"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}