{"id":29846,"date":"2022-09-17T18:51:26","date_gmt":"2022-09-17T13:21:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/akshatam-construction-llp-v-dcit-2022-the-chambers-journal-may-p-82-ahd-trib\/"},"modified":"2022-09-17T18:51:26","modified_gmt":"2022-09-17T13:21:26","slug":"akshatam-construction-llp-v-dcit-2022-the-chambers-journal-may-p-82-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/akshatam-construction-llp-v-dcit-2022-the-chambers-journal-may-p-82-ahd-trib\/","title":{"rendered":"Akshatam Construction LLP v. DCIT ( 2022) The Chamber\u2019s Journal -May \u2013 P. 82 ( Ahd ) ( Trib)"},"content":{"rendered":"<p>The assessee deducted the tax at source on car hire charges u\/s 194I of the Act . The AO held that\u00a0 the car hire charges fall under category of contract for services and applied the provision of section 194C and disallowed the payment. On appeal the Tribunal held that the car hire charges was paid on the basis of fixed rental charges and the car was hired for specific services hence the provision of section 194I is applicable . Accordingly the addition was deleted .\u00a0\u00a0 \u00a0\u00a0( ITA No. 1559\/ Ahd\/2019 dt 30 -3 -2022 )( AY. 2014 -15)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source \u2013 Car hire charges \u2013 Fixed rental charges \u2013 Liable to deduct tax at source u\/s 194I and not u\/s 194C- Disallowance was deleted [ S. 194C, 194I ] <\/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-29846","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Lo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29846","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=29846"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29846\/revisions"}],"predecessor-version":[{"id":29847,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29846\/revisions\/29847"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}