{"id":25576,"date":"2022-03-17T13:07:51","date_gmt":"2022-03-17T07:37:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/b-nanji-a-v-ito-202188-itr-29-sn-ahd-trib\/"},"modified":"2022-03-17T13:07:51","modified_gmt":"2022-03-17T07:37:51","slug":"b-nanji-a-v-ito-202188-itr-29-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/b-nanji-a-v-ito-202188-itr-29-sn-ahd-trib\/","title":{"rendered":"B. Nanji A. v. ITO (2021)88 ITR 29 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that the obligation under section\u00a0194A\u00a0of the Act stood discharged for the purposes of section\u00a040(a)(ia)\u00a0of the Act where the prescribed form was furnished by the payee to the assessee. The disallowance under section\u00a040(a)(ia)\u00a0of the Act was not justified. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Interest on deposits-Tax not deducted-Declaration was furnished by depositors-Disallowance was deleted. [S. 194A, 197A(1), Form No.  15G]  <\/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-25576","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Ew","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25576","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=25576"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25576\/revisions"}],"predecessor-version":[{"id":25577,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25576\/revisions\/25577"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}