{"id":35962,"date":"2023-08-27T20:52:40","date_gmt":"2023-08-27T15:22:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-v-a-seetharama-raju-v-dy-cit-2022-97-itr-714-chennai-trib-2\/"},"modified":"2023-08-27T20:52:40","modified_gmt":"2023-08-27T15:22:40","slug":"m-v-a-seetharama-raju-v-dy-cit-2022-97-itr-714-chennai-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-v-a-seetharama-raju-v-dy-cit-2022-97-itr-714-chennai-trib-2\/","title":{"rendered":"M. V. A. Seetharama Raju v. Dy. CIT (2022) 97 ITR 714 (Chennai) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the sole purpose of section 40(a)(ia) was to put a check on payments made by an assessee. Thus, it cannot be said that when the assessee has deducted tax at a different rate, the shortfall in deduction of tax, disallowance cannot be made.\u00a0 Interest can be revered for shortfall\u00a0 of the amount.\u00a0 (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible-Deduction at source-Shortfall of amount deducted-Not tantamount to non-deduction tion Cannot be disallowed-Recovery of shortfall with interest-disallowance not justified. [S. 194A, 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-35962","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9m2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35962","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=35962"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35962\/revisions"}],"predecessor-version":[{"id":35963,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35962\/revisions\/35963"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}