{"id":52704,"date":"2025-04-07T10:22:38","date_gmt":"2025-04-07T04:52:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/royal-twinkle-star-club-p-ltd-v-dcit-2023-152-taxmann-com-374-37-nypttj-334-2024-228-ttj-991-mum-trib\/"},"modified":"2025-04-07T10:22:38","modified_gmt":"2025-04-07T04:52:38","slug":"royal-twinkle-star-club-p-ltd-v-dcit-2023-152-taxmann-com-374-37-nypttj-334-2024-228-ttj-991-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/royal-twinkle-star-club-p-ltd-v-dcit-2023-152-taxmann-com-374-37-nypttj-334-2024-228-ttj-991-mum-trib\/","title":{"rendered":"Royal Twinkle Star Club (P) Ltd. v.DCIT (2023) 152 taxmann.com 374 \/ 37 NYPTTJ 334 \/ (2024) 228 TTJ 991 (Mum) (Trib)"},"content":{"rendered":"<p>Held that Circular No. 1 of 2015, dt. 21st Jan., 2015 has clarified that the amendment made by the Finance (No. 2) Act, 2014 to the provisions of s. 40(a)(ia) is effective from 1st April, 2015 and will, accordingly, apply in relation to the AY.\u00a0 2015-16 and subsequent years.\u00a0 AO is directed to apply the\u00a0 amended provision while computing disallowance under s. 40(a)(ia).\u00a0 (AY-2009-10 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Amendment made by Finance (No. 2) Act, 2014-Matter remanded to the Assessing Officer. <\/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-52704","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dI4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52704","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=52704"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52704\/revisions"}],"predecessor-version":[{"id":52705,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52704\/revisions\/52705"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}