{"id":28715,"date":"2022-07-25T17:10:40","date_gmt":"2022-07-25T11:40:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amit-mehra-v-ito-2022-193-itd-109-delhitrib\/"},"modified":"2022-07-25T17:10:40","modified_gmt":"2022-07-25T11:40:40","slug":"amit-mehra-v-ito-2022-193-itd-109-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amit-mehra-v-ito-2022-193-itd-109-delhitrib\/","title":{"rendered":"Amit Mehra v. ITO (2022) 193 ITD 109 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the Commissioner (Appeals) had failed to take same into consideration the certificate which was produced before him. Matter remitted to file of Assessing Officer to examine and verify said certificate. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Interest to an NBFC-Certificate was produced before CIT(A)-Matter  was  remitted to file of Assessing Officer to examine and verify said certificate. [S. 194A, 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":[21],"tags":[],"class_list":["post-28715","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7t9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28715","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=28715"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28715\/revisions"}],"predecessor-version":[{"id":28716,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28715\/revisions\/28716"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}