{"id":45787,"date":"2024-09-07T20:57:39","date_gmt":"2024-09-07T15:27:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/academy-of-medical-sciences-v-cit-2024460-itr-592-297-taxman-2-sc-editorial-refer-academy-of-medical-sciences-v-cit-2018-403-itr-74-kerhc-2\/"},"modified":"2024-09-07T20:57:39","modified_gmt":"2024-09-07T15:27:39","slug":"academy-of-medical-sciences-v-cit-2024460-itr-592-297-taxman-2-sc-editorial-refer-academy-of-medical-sciences-v-cit-2018-403-itr-74-kerhc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/academy-of-medical-sciences-v-cit-2024460-itr-592-297-taxman-2-sc-editorial-refer-academy-of-medical-sciences-v-cit-2018-403-itr-74-kerhc-2\/","title":{"rendered":"Academy of Medical Sciences v. CIT (2024)460 ITR 592\/ 297 Taxman 2 (SC) Editorial :Refer Academy of Medical Sciences v. CIT (2018) 403 ITR 74 (Ker)(HC)"},"content":{"rendered":"<p>High Court dismissed the appeal holding, that when the recipient to whom the assessee had paid or credited the lease rent had filed a return belatedly and had not paid any tax due on the income declared, the assessee would be treated as an assessee-in-default for the purposes of sections\u00a040(a)(ia)\u00a0and\u00a0201(1)\u00a0of the\u00a0Income-tax Act, 1961\u00a0and would be liable to pay the amount of tax deducted at source with interest as also subject to the expenses being disallowed, (AY.2007-08, 2008-093, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible-Deduction at source-Recipient filing belated loss return and not paying taxes on income declared-Liable to pay tax deducted at  source with interest.[S.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-45787","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bUv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45787","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=45787"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45787\/revisions"}],"predecessor-version":[{"id":45788,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45787\/revisions\/45788"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}