{"id":28874,"date":"2022-07-30T11:54:51","date_gmt":"2022-07-30T06:24:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/niyant-heritage-hotels-p-ltd-v-ito-2022-93-itr-11-sn-delhitrib-2\/"},"modified":"2022-07-30T11:54:51","modified_gmt":"2022-07-30T06:24:51","slug":"niyant-heritage-hotels-p-ltd-v-ito-2022-93-itr-11-sn-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/niyant-heritage-hotels-p-ltd-v-ito-2022-93-itr-11-sn-delhitrib-2\/","title":{"rendered":"Niyant Heritage Hotels (P.) Ltd. v ITO (2022) 93 ITR 11 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that on payment of pest control expenses, the assessee has deducted tax at source and has fulfilled the conditions laid down in section\u00a0194C\u00a0of the Act. To this extent no disallowance should be made. In respect of balance, no details of day to day expenditure have been furnished. The assessee was to furnish details of day to day expenditure on account of building maintenance and the Assessing Officer was to verify them in light of provisions of section\u00a0194C\u00a0of the Act and decide the issue afresh as per the provisions of law. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Payment For Pest Control after deduction of  tax at source-No disallowance can be made-Building maintenance-Matter remanded. [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-28874","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7vI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28874","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=28874"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28874\/revisions"}],"predecessor-version":[{"id":28875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28874\/revisions\/28875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}