{"id":48900,"date":"2024-12-16T15:37:27","date_gmt":"2024-12-16T10:07:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/joshi-technologies-international-inc-v-asst-cit-it-2024109-itr-70-ahdtrib-4\/"},"modified":"2024-12-16T15:37:27","modified_gmt":"2024-12-16T10:07:27","slug":"joshi-technologies-international-inc-v-asst-cit-it-2024109-itr-70-ahdtrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/joshi-technologies-international-inc-v-asst-cit-it-2024109-itr-70-ahdtrib-4\/","title":{"rendered":"Joshi Technologies International Inc. v. Asst. CIT (IT) (2024)109 ITR 70 (Ahd)(Trib)"},"content":{"rendered":"<p>Held, that for cases of short deduction of tax at source the correct course of action is proceeding under section 201 of the Act, the disallowance under section 40(a)(ia) is\u00a0 deleted. Followed, PCIT v. Future First Info Services P. Ltd.(2022) 447 ITR 299 (Delhi)(HC)\u00a0 \u00a0(AY. 2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Shortfall in deduction of  tax at source \u2014Disallowance is deleted-Proper course of action was proceeding under section  201[S. 201]  <\/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-48900","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cII","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48900","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=48900"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48900\/revisions"}],"predecessor-version":[{"id":48901,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48900\/revisions\/48901"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}