{"id":25728,"date":"2022-03-22T17:11:59","date_gmt":"2022-03-22T11:41:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kiran-infertility-central-private-ltd-v-ito-2021-89-itr-434-hyd-trib-2\/"},"modified":"2022-03-22T17:11:59","modified_gmt":"2022-03-22T11:41:59","slug":"kiran-infertility-central-private-ltd-v-ito-2021-89-itr-434-hyd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kiran-infertility-central-private-ltd-v-ito-2021-89-itr-434-hyd-trib-2\/","title":{"rendered":"Kiran Infertility Central Private Ltd. v. ITO (2021) 89 ITR 434 (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that the payee has not maintained proper accounts for failure to deduct tax at source the disallowance is held to be justified. (AY. 2010-11 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Running infertility clinic carrying out in vitro Fertilisation-Payee not maintaining proper accounts-Disallowance is held to be justified. [S. 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-25728","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6GY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25728","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=25728"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25728\/revisions"}],"predecessor-version":[{"id":25729,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25728\/revisions\/25729"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}