{"id":54380,"date":"2025-05-19T06:26:38","date_gmt":"2025-05-19T00:56:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-nathani-parekh-constructions-pvt-ltd-2024-bcaj-august-p-46-mum-trib\/"},"modified":"2025-05-19T06:26:38","modified_gmt":"2025-05-19T00:56:38","slug":"ito-v-nathani-parekh-constructions-pvt-ltd-2024-bcaj-august-p-46-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-nathani-parekh-constructions-pvt-ltd-2024-bcaj-august-p-46-mum-trib\/","title":{"rendered":"ITO v. Nathani Parekh Constructions Pvt Ltd ( 2024) BCAJ \u2013 August \u2013 P. 46 ( Mum)( Trib)"},"content":{"rendered":"<p>Held that Payments made to tenants of a Co -Operative housing society towards alternative accommodation charges \/hardship allowance rent are not liable to deduct tax at source .\u00a0 (AY. 2013 -14 &amp; 2016 -17) ( ITA Nos. 4088 \/ 4087 , 4100\/4101\/Mum\/2023 dt 21 -5 -2024 )\u00a0<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194I : Deduction at source \u2013 Rent -Alternative accommodation- Hardship allowance \u2013 Payments made to tenants of a Co -Operative housing society towards alternative accommodation charges \/hardship allowance rent are not liable to deduct tax at source  .[ S. 132A(2A ) ]<\/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-54380","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e96","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54380","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=54380"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54380\/revisions"}],"predecessor-version":[{"id":54381,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54380\/revisions\/54381"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}