{"id":49999,"date":"2025-01-16T20:21:25","date_gmt":"2025-01-16T14:51:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/casa-grande-civil-engineering-p-ltd-v-jt-cit-osd-2024110-itr-65-snchennaitrib-2\/"},"modified":"2025-01-16T20:21:25","modified_gmt":"2025-01-16T14:51:25","slug":"casa-grande-civil-engineering-p-ltd-v-jt-cit-osd-2024110-itr-65-snchennaitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/casa-grande-civil-engineering-p-ltd-v-jt-cit-osd-2024110-itr-65-snchennaitrib-2\/","title":{"rendered":"Casa Grande Civil Engineering P. Ltd. v. Jt. CIT (OSD) (2024)110 ITR 65 (SN)(Chennai)(Trib)"},"content":{"rendered":"<p>Held that second proviso to Section 40(ia) and\u00a0 Form 26A brought as additional evidence. Cash credits, additional\u00a0 evidence filed. Service tax outstanding.\u00a0 Assessee following exclusive method of accounting and Service tax was not routed through profit and loss account. Provisions of\u00a0 Section 145A(ii) \u00a0mandate assessee to follow inclusive method of\u00a0 Accounting. Matter remanded to Assessing Officer for fresh adjudication.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Cash credits-Service tax out standing-Additional evidence is admitted-Matter is remanded  for fresh adjudication. [S.43B, 68, 145A(ii), Form No 26A] <\/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-49999","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d0r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49999","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=49999"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49999\/revisions"}],"predecessor-version":[{"id":50000,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49999\/revisions\/50000"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}