{"id":5326,"date":"2019-05-02T09:50:29","date_gmt":"2019-05-02T09:50:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/zuberi-engineering-company-v-dcit-2019-69-itr-261-175-itd-557-jaipur-trib\/"},"modified":"2019-09-02T07:42:52","modified_gmt":"2019-09-02T07:42:52","slug":"zuberi-engineering-company-v-dcit-2019-69-itr-261-175-itd-557-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zuberi-engineering-company-v-dcit-2019-69-itr-261-175-itd-557-jaipur-trib\/","title":{"rendered":"Zuberi Engineering Company v. DCIT (2019)  69 ITR 261 \/ 175 ITD 557\/197 TTJ 659\/ 179 DTR 25 (Jaipur) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee has furnished requisite\u00a0 information u\/s. 194C(6) hence\u00a0 no disallowance can\u00a0 made. Amendment made to section 40(a)(ia) by Finance Act, 2015 is remedial in nature and retrospective in applicability. (AY. 2012-13\u00a0\u00a0 to\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source- Transportation of goods- Requisite information was furnished u\/s 194C(6)\u2013No  disallowance  can be made- Amendment made to section 40(a)(ia) by Finance Act, 2015 is remedial in nature and retrospective in applicability. [S. 194C(6)]<\/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":[1],"tags":[],"class_list":["post-5326","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1nU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5326","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=5326"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5326\/revisions"}],"predecessor-version":[{"id":6916,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5326\/revisions\/6916"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}