{"id":31226,"date":"2022-12-10T13:16:14","date_gmt":"2022-12-10T07:46:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/robert-bosch-engineering-and-business-solutions-p-ltd-v-ito-2022-194-itd-340-bang-trib-2\/"},"modified":"2022-12-10T13:16:14","modified_gmt":"2022-12-10T07:46:14","slug":"robert-bosch-engineering-and-business-solutions-p-ltd-v-ito-2022-194-itd-340-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/robert-bosch-engineering-and-business-solutions-p-ltd-v-ito-2022-194-itd-340-bang-trib-2\/","title":{"rendered":"Robert Bosch Engineering and Business Solutions (P.) Ltd. v. ITO (2022) 194 ITD 340 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that once an amount is disallowed under section 40(a)(i)\/(ia), 40(a)(ia) for non-deduction of tax, it cannot be subject to TDS provisions again so as to make assessee liable to interest under section 201(1A). (AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay-Deducted  at the time of payment  Amounts not deductible-Deduction at source-Non-resident-Once an amount is disallowed for non-deduction of tax, it cannot be subject to TDS provisions again so as to make assessee liable to interest under section 201(1A) of the Act. [S. 40(ia), 40(a)(ia), 201(1), 201(IA)] <\/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-31226","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-87E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31226","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=31226"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31226\/revisions"}],"predecessor-version":[{"id":31227,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31226\/revisions\/31227"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}