{"id":26514,"date":"2022-04-20T17:43:06","date_gmt":"2022-04-20T12:13:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ilahia-trust-v-cit-2022-440-itr-90-209-dtr-355-325-ctr-337-285-taxman-312-ker-hc-2\/"},"modified":"2023-10-04T18:55:26","modified_gmt":"2023-10-04T13:25:26","slug":"ilahia-trust-v-cit-2022-440-itr-90-209-dtr-355-325-ctr-337-285-taxman-312-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ilahia-trust-v-cit-2022-440-itr-90-209-dtr-355-325-ctr-337-285-taxman-312-ker-hc-2\/","title":{"rendered":"Ilahia Trust v. CIT (2022) 440 ITR 90 \/ 209 DTR 355 \/ 325 CTR 337 \/ 285 Taxman 312 (Ker.)(HC).Editorial : SLP dismissed  as withdrawn , Ilahia Trust v. CIT [2023] 291 Taxman  200 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that the\u00a0 psayment to contractor without deduction of tax deduction at source. Disallowance is held to be proper. Court also held thatnon-compliance with statutory requirements invited consequences of levy of interest under sections\u00a0234A\u00a0and\u00a0234B\u00a0of the Act. The discretion was rightly exercised by the Assessing Officer for levying interest on the tax determined in this behalf. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payment to contractor without deduction of tax deduction at source-Disallowance is held to be proper. [S. 12AA, 13(1)(c), 234A, 234C] <\/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-26514","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6TE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26514","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=26514"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26514\/revisions"}],"predecessor-version":[{"id":37631,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26514\/revisions\/37631"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}