{"id":289,"date":"2018-04-29T13:21:50","date_gmt":"2018-04-29T13:21:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/powerware-india-p-ltd-v-ito-2018-61-itr-746-ctk-trib\/"},"modified":"2018-04-29T13:21:50","modified_gmt":"2018-04-29T13:21:50","slug":"powerware-india-p-ltd-v-ito-2018-61-itr-746-ctk-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/powerware-india-p-ltd-v-ito-2018-61-itr-746-ctk-trib\/","title":{"rendered":"Powerware India P. Ltd.  v. ITO (2018) 61 ITR 746 (Ctk) (Trib)"},"content":{"rendered":"<p>Tribunal held that ; If the recipients had paid due taxes on the amount received from the assessee no disallowance  can be made . AO was directed to verify whether the recipient has paid the taxes on amount received from the assesse .Followed CIT v. Ansal Land Mark Township Pvt. Ltd. ( 2015) 377 ITR 635 ( Delhi) (HC) . ( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(ia):Amounts not deductible &#8211; Deduction at source -Retrospective operation \u2014 If the recipients had paid due taxes on the amount received from the assessee no disallowance  can be made . AO was directed to verify whether the recipient has paid the taxes on amount received from the assesse  [ S. 194A,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":[1],"tags":[],"class_list":["post-289","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/289","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=289"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/289\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}