{"id":29779,"date":"2022-09-12T17:31:01","date_gmt":"2022-09-12T12:01:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prithvi-outdoor-publicity-llp-v-cita-2022-bcaj-september-p-49-ahd-trib\/"},"modified":"2022-09-12T17:31:01","modified_gmt":"2022-09-12T12:01:01","slug":"prithvi-outdoor-publicity-llp-v-cita-2022-bcaj-september-p-49-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prithvi-outdoor-publicity-llp-v-cita-2022-bcaj-september-p-49-ahd-trib\/","title":{"rendered":"Prithvi Outdoor Publicity LLP v . CIT(A) ( 2022) BCAJ -September \u2013 P. 49 ( Ahd)( Trib)"},"content":{"rendered":"<p>The assessee has not deducted tax at source on late fees and service tax . The AO disallowed the amount for failure to deduct tax at source . On appeal CIT(A) affirmed the order of AO. On appeal\u00a0 the Tribunal held that the TDS provisions did not apply to late fees and service tax hence disallowance was not valid .\u00a0 ( ITA .No 1013 \/Ahd \/ 2019 ( Ahd ) dt. 29 -6 \u2013 2022 )( AY. 2013 -14 ) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Advertisement expenditure- Late fee and service tax \u2013 Disallowance is not valid <\/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-29779","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Kj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29779","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=29779"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29779\/revisions"}],"predecessor-version":[{"id":29780,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29779\/revisions\/29780"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}