{"id":2786,"date":"2018-11-01T13:06:46","date_gmt":"2018-11-01T13:06:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-esaote-india-ns-ltd-2018-172-itd-299-ahd-trib-2\/"},"modified":"2019-04-21T00:54:23","modified_gmt":"2019-04-21T00:54:23","slug":"dcit-v-esaote-india-ns-ltd-2018-172-itd-299-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-esaote-india-ns-ltd-2018-172-itd-299-ahd-trib-2\/","title":{"rendered":"DCIT  v.  Esaote India (NS) Ltd.  (2018) 172 ITD 299 \/ 172 DTR 427(\/ 196 TTJ 1091 Ahd)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ;where recipient\/deductee had already paid tax on impugned amount of interest under section 194A received from assessee by filing return of income, such interest payment could not be disallowed.( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source -Interest- Where recipient\/deductee had already paid tax on impugned amount of interest under section 194A received from assessee by filing return of income, such interest payment could not be disallowed &#8211; Second Proviso to section 40(a)(ia) has retrospective effect from 1-4-2005 [ S.194A , 195(3) . 201(1) ]<\/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":[1],"tags":[],"class_list":["post-2786","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-IW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2786","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=2786"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2786\/revisions"}],"predecessor-version":[{"id":5019,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2786\/revisions\/5019"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}