{"id":45425,"date":"2024-08-18T09:26:00","date_gmt":"2024-08-18T03:56:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/desimus-financilals-ltd-v-ito-2023-223-ttj-232-smc-punetrib\/"},"modified":"2024-08-18T09:26:00","modified_gmt":"2024-08-18T03:56:00","slug":"desimus-financilals-ltd-v-ito-2023-223-ttj-232-smc-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/desimus-financilals-ltd-v-ito-2023-223-ttj-232-smc-punetrib\/","title":{"rendered":"Desimus Financilals Ltd v. ITO (2023) 223 TTJ 232 (SMC) (Pune)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that recipient included the income in their assessment , Certificate in Form No 26A and Chartered Accountant is furnished hence disallowance is deleted and assessee cannot be treated as an assessee in default. (AY. 2013-14 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Certificate by Chartered Accountant-Recipient included the income in their assessment-Certificate in Form No 26A is furnished-Disallowance is deleted-Cannot be treated as an assessee in default. [S. 194A, 201(1)] <\/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-45425","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bOF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45425","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=45425"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45425\/revisions"}],"predecessor-version":[{"id":45426,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45425\/revisions\/45426"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}