{"id":34807,"date":"2023-06-07T19:42:18","date_gmt":"2023-06-07T14:12:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/subex-ltd-v-dcit-2023-the-chambers-journal-march-p-119-karn-hc\/"},"modified":"2023-06-07T19:42:18","modified_gmt":"2023-06-07T14:12:18","slug":"subex-ltd-v-dcit-2023-the-chambers-journal-march-p-119-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/subex-ltd-v-dcit-2023-the-chambers-journal-march-p-119-karn-hc\/","title":{"rendered":"Subex Ltd v. DCIT ( 2023) The Chamber\u2019s Journal- March P. 119 ( Karn )( HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that provisions made at the end of the accounting year were reversed at the beginning of the next year and no payees were identified nor the exact amount payable was identified. Accordingly, the addition u\/s 40(a)(ia) for non-deduction of\u00a0 TDS on year-ended provision was set aside.\u00a0\u00a0\u00a0\u00a0 (ITA .No. 787 of 2017 dt. 22-12 -2022 )\u00a0<\/p>\n<p>\u00a0<\/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 TDS was deducted on provision \u2013 Provision was reversed in next year \u2013 Parties are not identified \u2013 Addition for failure to deduct tax was held to be not justified [ S. 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":[21],"tags":[],"class_list":["post-34807","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93p","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34807","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=34807"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34807\/revisions"}],"predecessor-version":[{"id":34808,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34807\/revisions\/34808"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}