{"id":44221,"date":"2024-07-12T10:55:31","date_gmt":"2024-07-12T05:25:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ht-mobile-solutions-ltd-v-jcit-2023-104-itr-44-sn-delhi-trib\/"},"modified":"2024-07-12T10:55:31","modified_gmt":"2024-07-12T05:25:31","slug":"ht-mobile-solutions-ltd-v-jcit-2023-104-itr-44-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ht-mobile-solutions-ltd-v-jcit-2023-104-itr-44-sn-delhi-trib\/","title":{"rendered":"HT Mobile Solutions Ltd. v. JCIT (2023) 104 ITR 44 (SN) (Delhi) (Trib)"},"content":{"rendered":"<p>Held that the assessee had explained before the lower authorities in respect of short-deduction of tax at source that some of the payees had furnished certificates under section\u00a0197\u00a0of the Act for tax deduction at a lower rate. Accordingly, the assessee is directed to produce these certificates obtained under section\u00a0197\u00a0of the Act before the Assessing Officer to justify its case. As regards rent and retainership fees also matter is remanded\u00a0 to the Assessing Officer.<em> (<\/em>AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay-Short deduction-Assessee in default-Retainership fees-Matter remanded.[S. 197-201(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-44221","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bvf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44221","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=44221"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44221\/revisions"}],"predecessor-version":[{"id":44222,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44221\/revisions\/44222"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}