{"id":3292,"date":"2018-12-18T06:52:35","date_gmt":"2018-12-18T06:52:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-kasiviswanadham-a2018-66-itr525-vishakhatrib\/"},"modified":"2018-12-18T06:52:35","modified_gmt":"2018-12-18T06:52:35","slug":"acit-v-kasiviswanadham-a2018-66-itr525-vishakhatrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-kasiviswanadham-a2018-66-itr525-vishakhatrib\/","title":{"rendered":"ACIT v. Kasiviswanadham (A)(2018) 66 ITR525 (Vishakha)(Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the\u00a0 Tribunal held that n absence of express or implicit contract between the assessee and the maistries, payments made to the laborers through masteries \/ group leaders did not attract\u00a0\u00a0 deduction at source hence no disallowances can be made. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source\u2013 Contractor \u2013 In absence of express or implicit contract between the assesse and the maistries, payments made to the labourers through maistries \/ group leaders did not attract   deduction at source hence no disallowances can be made. [S. 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-3292","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-R6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3292","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=3292"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3292\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}