{"id":3291,"date":"2018-12-18T06:52:05","date_gmt":"2018-12-18T06:52:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-dish-tv-india-ltd-2018-194-ttj-897-mumtrib-2\/"},"modified":"2019-04-18T00:59:22","modified_gmt":"2019-04-18T00:59:22","slug":"acit-v-dish-tv-india-ltd-2018-194-ttj-897-mumtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-dish-tv-india-ltd-2018-194-ttj-897-mumtrib-2\/","title":{"rendered":"ACIT v. Dish TV India Ltd. (2018) 194 TTJ 897\/ 169 DTR 253 (Mum)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held\u00a0 for short deduction of tax no disallowance can be made. Followed, CIT v. S.K. Tekriwal (2014 361 ITR 432 \u00a0(Cal.)(HC), CIT v. Kishor Rao (HUF) (2016) 387 ITR 196 (Karn.) (HC) (instead\u00a0 CIT v. PVS Memorial Hospital Ltd. (2016) 380 ITR 284 \/ (60 taxmann.com 69 (Ker.) (HC). Tribunal held that in the\u00a0 absence of any decision by jurisdictional High Court, decision of non-jurisdictional High Court which is\u00a0 favorable to the\u00a0 assessee had to be accepted.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible &#8211; Deduction at source \u2013 Short deduction \u2013 Precedent -Deducted the tax applying the provision of S.194C @2% instead of 194J @ 10%- No disallowances can be made.<br \/>\n[ S.194C, 194J ]<\/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-3291","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-R5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3291","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=3291"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3291\/revisions"}],"predecessor-version":[{"id":4927,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3291\/revisions\/4927"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}