{"id":44219,"date":"2024-07-12T10:54:51","date_gmt":"2024-07-12T05:24:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ht-mobile-solutions-ltd-v-jcit-2023104-itr-44-sndelhi-trib\/"},"modified":"2024-07-12T10:54:51","modified_gmt":"2024-07-12T05:24:51","slug":"ht-mobile-solutions-ltd-v-jcit-2023104-itr-44-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ht-mobile-solutions-ltd-v-jcit-2023104-itr-44-sndelhi-trib\/","title":{"rendered":"HT Mobile Solutions Ltd. v. JCIT (2023)104 ITR 44 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that in the absence of an ascertainable amount and identifiable payee, the assessee could not be treated as an \u201cassessee in default\u201d for mere book entries passed within the meaning of section\u00a0201(1)\u00a0of the Act and consequentially interest under section\u00a0201(1A)\u00a0could also not be levied in respect of the year-end provision. Relied on UCO Bank v. UOI\u00a0 (2014) 369 ITR 335 (Delhi) (HC), ADIT\u00a0\u00a0 v. Ericsson Communications Ltd (2015) 378 ITR 395 (Delhi)(HC).<em>(<\/em>AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source-Contractors-Year end provision for expenses-Payee is not identifiable-Invoices received next year-Provision is reversed-Tax deducted at source-Assessee Could not be treated as in default  for mere book entries in absence of  ascertainable amount and identifiable payee. [S. 194I, 194J-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-44219","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bvd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44219","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=44219"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44219\/revisions"}],"predecessor-version":[{"id":44220,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44219\/revisions\/44220"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}