{"id":52928,"date":"2025-04-15T21:49:12","date_gmt":"2025-04-15T16:19:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-jasjit-singh-2024470-itr-337-delhihc\/"},"modified":"2025-04-15T21:49:12","modified_gmt":"2025-04-15T16:19:12","slug":"pcit-v-jasjit-singh-2024470-itr-337-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jasjit-singh-2024470-itr-337-delhihc\/","title":{"rendered":"PCIT v. Jasjit Singh (2024)470 ITR 337 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that if the payer does not deposit the tax deducted at source to the Government, the payee cannot be denied the deduction of tax at source.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 205 : Deduction at source-Bar against direct demand&#8211;Principle of  grossing up-Failure to deposit tax deducted at source-Payee is entitle to  credit for tax deducted at source.[S.192(1), 199(3)]<\/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-52928","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dLG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52928","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=52928"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52928\/revisions"}],"predecessor-version":[{"id":52929,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52928\/revisions\/52929"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}