{"id":21868,"date":"2021-09-25T13:46:01","date_gmt":"2021-09-25T08:16:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-telco-construction-equipment-co-ltd-2021-280-taxman-78-203-dtr-49-karn-hc-2\/"},"modified":"2022-01-17T10:19:38","modified_gmt":"2022-01-17T04:49:38","slug":"cit-v-telco-construction-equipment-co-ltd-2021-280-taxman-78-203-dtr-49-karn-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-telco-construction-equipment-co-ltd-2021-280-taxman-78-203-dtr-49-karn-hc-2\/","title":{"rendered":"CIT v. Telco Construction Equipment Co. Ltd. (2021) 280 Taxman 78 \/ 203 DTR 49\/ 322 CTR 458 (Karn.)(HC)"},"content":{"rendered":"<p>Held that that when similar provision was made for the\u00a0 assessment years 2005-06, 2006-07, 2008-09 and 2009-10 \u00a0revenue had not made any disallowance. Deletion of addition is held to be justified. Followed, Radhasoami Satsang v. CIT (1992) 193 ITR 321 (SC)\u00a0 Prasbhuram Pottery Works Co. Ltd. v. ITO (1977) 106 ITR 1 (SC). (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Provision on account of commission payment to  an agent-Accepted in earlier years-Deletion of disallowance is held to be 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-21868","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5GI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21868","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=21868"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21868\/revisions"}],"predecessor-version":[{"id":24121,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21868\/revisions\/24121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}