{"id":44770,"date":"2024-08-01T10:58:33","date_gmt":"2024-08-01T05:28:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citrus-check-inns-ltd-v-dy-cit-2023106-itr-103-snmum-trib-3\/"},"modified":"2024-08-01T10:58:33","modified_gmt":"2024-08-01T05:28:33","slug":"citrus-check-inns-ltd-v-dy-cit-2023106-itr-103-snmum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citrus-check-inns-ltd-v-dy-cit-2023106-itr-103-snmum-trib-3\/","title":{"rendered":"Citrus Check Inns Ltd. v. Dy. CIT (2023)106 ITR 103 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Held, that Circular No. 1 of 2015, dated January 21, 2015 ([2015 371 ITR (St.) 22), clarified that the amendment by the\u00a0Finance (No. 2) Act, 2014\u00a0to the provisions of section\u00a040(a)(ia)\u00a0of the Act takes effect from April 1, 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. The Assessing Officer was to apply the amended provision while computing disallowance under section\u00a040(a)(ia)\u00a0of the Act. Followed, Shree Choudhary Transport Co. v. ITO (2020) 426 ITR 289 (SC). (AY.2012-13 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible-Deduction at source-Selling holiday membership plans to members-Matter remanded to the Assessing Officer for verification-Amendment with effect from 1-4-2015 providing for disallowance of  thirty Per Cent. of  expense to apply for Assessment year 2015-16 and subsequent years-Assessing Officer  is directed to apply amended provision.  <\/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-44770","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bE6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44770","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=44770"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44770\/revisions"}],"predecessor-version":[{"id":44771,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44770\/revisions\/44771"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}