{"id":24430,"date":"2022-01-29T12:33:26","date_gmt":"2022-01-29T07:03:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/surat-district-co-op-milk-producers-union-ltd-v-dcit-2021-191-itd-612-surattrib\/"},"modified":"2022-01-29T12:33:26","modified_gmt":"2022-01-29T07:03:26","slug":"surat-district-co-op-milk-producers-union-ltd-v-dcit-2021-191-itd-612-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surat-district-co-op-milk-producers-union-ltd-v-dcit-2021-191-itd-612-surattrib\/","title":{"rendered":"Surat District Co-op. Milk Producer\u2019s Union Ltd. v. DCIT (2021) 191 ITD 612 (Surat)(Trib.)"},"content":{"rendered":"<p>Assessee a co-operative society engaged in business of procurement, processing and marketing of milk, milk products, cattle feed, etc paid rent\u00a0 to a Dudh Utpadak Mandli but had not deducted tax\u00a0 at source. Assessing Officer disallowed the claim. On appeal the Tribunal held that the assessee has filed certificate of chartered accountant certifying that recipient of impugned receipt had included said receipt in their gross income and had paid tax thereon. Disallowance was deleted.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent paid-chartered accountant certifying that recipient of impugned receipt had included said receipt in their gross income and had paid tax thereon-Disallowance is held to be not valid. [S. 194I]  <\/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-24430","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6m2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24430","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=24430"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24430\/revisions"}],"predecessor-version":[{"id":24431,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24430\/revisions\/24431"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}