{"id":25965,"date":"2022-03-27T11:05:13","date_gmt":"2022-03-27T05:35:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ukn-properties-pvt-ltd-v-dy-cit-202190-itr-1-bang-trib\/"},"modified":"2022-03-27T11:05:13","modified_gmt":"2022-03-27T05:35:13","slug":"ukn-properties-pvt-ltd-v-dy-cit-202190-itr-1-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ukn-properties-pvt-ltd-v-dy-cit-202190-itr-1-bang-trib\/","title":{"rendered":"UKN Properties Pvt. Ltd. v. Dy.CIT (2021)90 ITR 1 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that acquisition\u00a0 of\u00a0 software\u00a0 treated as capital expenditure, for failure to deduct ta at source, no disallowance can be made. (AY. 2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Acquisition  of software-Treated as capital expenditure-Failure to deduct tax at source-No disallowance can be made. <\/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-25965","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6KN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25965","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=25965"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25965\/revisions"}],"predecessor-version":[{"id":25966,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25965\/revisions\/25966"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}