{"id":24658,"date":"2022-02-07T13:13:33","date_gmt":"2022-02-07T07:43:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mohammed-shakil-mohamed-shafi-mutawalli-v-ito-2021-132-taxmann-com-119-2022-192-itd-130-ahd-trib\/"},"modified":"2022-02-07T13:13:33","modified_gmt":"2022-02-07T07:43:33","slug":"mohammed-shakil-mohamed-shafi-mutawalli-v-ito-2021-132-taxmann-com-119-2022-192-itd-130-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mohammed-shakil-mohamed-shafi-mutawalli-v-ito-2021-132-taxmann-com-119-2022-192-itd-130-ahd-trib\/","title":{"rendered":"Mohammed Shakil Mohamed Shafi Mutawalli v. ITO (2021) 132 taxmann.com 119 \/ (2022) 192 ITD 130 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that in respect of transport charges when the assessee has filed copies PAN along with copies of invoices were furnished, disallowance is not justified merely for technical laps u\/s 194(7) of the Act. (dt. 16-9-2021) (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Transport charges-Copies of PAN  along with copies of invoices  were furnished-Disallowance is not justified merely for technical laps u\/s. 194 (7) of the Act. [S. 194(7), 194C] <\/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-24658","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6pI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24658","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=24658"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24658\/revisions"}],"predecessor-version":[{"id":24659,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24658\/revisions\/24659"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}