{"id":54384,"date":"2025-05-19T06:29:51","date_gmt":"2025-05-19T00:59:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishal-pachisia-v-ito-2024-bcaj-january-p-33-kol-trib\/"},"modified":"2025-05-19T06:29:51","modified_gmt":"2025-05-19T00:59:51","slug":"vishal-pachisia-v-ito-2024-bcaj-january-p-33-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vishal-pachisia-v-ito-2024-bcaj-january-p-33-kol-trib\/","title":{"rendered":"Vishal Pachisia v .ITO ( 2024) BCAJ \u2013 January \u2013 P .33( Kol)( Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 once\u00a0 tax is deducted at source ,though the deductor has not deposited the tax\u00a0 .\u00a0 The Tribunal directed the AO to allow the credit to\u00a0 deductee assessee. Relied on Departmental instruction \/ Circular F.No.275\/29\/2014 -IT (B)\u00a0 dt. 11 th March 2016 .office memorandum \u00a0( AY. 2016 -17)( ITA No .764 \/Kol\/2023 dt . 7 -11 -2023)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source &#8211; Credit for tax deducted \u2013 Once  tax is deducted at source \u2013 Though the deductor has not deposited the tax  &#8211; The Tribunal directed the AO to allow the credit to  deductee assessee.  [ S.143(1), 205, Form No 26AS  ]<\/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-54384","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e9a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54384","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=54384"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54384\/revisions"}],"predecessor-version":[{"id":54385,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54384\/revisions\/54385"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}