{"id":51948,"date":"2025-03-18T11:25:26","date_gmt":"2025-03-18T05:55:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-first-advantage-p-ltd-2024114-itr-45-snmumtrib\/"},"modified":"2025-03-18T11:25:26","modified_gmt":"2025-03-18T05:55:26","slug":"acit-v-first-advantage-p-ltd-2024114-itr-45-snmumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-first-advantage-p-ltd-2024114-itr-45-snmumtrib\/","title":{"rendered":"ACIT v. First Advantage P. Ltd. (2024)114 ITR 45 (SN)(Mum)(Trib)"},"content":{"rendered":"<p>Held that merely because the tax was deducted at lower rate, no disallowance can be made. Order of CIT(A) is affirmed.(AY.2017-18<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible-Deduction at source-Payments to contractors and professional or technical service fee-Deducted lower rate of tax-Disallowance is not justified.[S.194C, 194J] <\/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-51948","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dvS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51948","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=51948"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51948\/revisions"}],"predecessor-version":[{"id":51949,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51948\/revisions\/51949"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}