{"id":54453,"date":"2025-05-22T13:02:24","date_gmt":"2025-05-22T07:32:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/suresh-kishinchand-changwani-v-dy-cit-2025-210-itd-669-mum-trib-2\/"},"modified":"2025-05-22T13:02:24","modified_gmt":"2025-05-22T07:32:24","slug":"suresh-kishinchand-changwani-v-dy-cit-2025-210-itd-669-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/suresh-kishinchand-changwani-v-dy-cit-2025-210-itd-669-mum-trib-2\/","title":{"rendered":"Suresh Kishinchand Changwani v. Dy. CIT (2025) 210 ITD 669 (Mum.) (Trib.)"},"content":{"rendered":"<p>Assessee, engaged in business of cloth merchant, claimed interest expenditure on unsecured loans. Assessing Officer disallowed same under section 40(a)(ia) on ground that assessee had not furnished Form 15G\/15H. Assessee contended that it had furnished said forms. The issue was remanded back to Assessing Officer for limited purpose of verification of Form 15G\/15H. (AY .2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible &#8211; Deduction at source &#8211;<br \/>\n Interest, etc., paid to a resident without deduction of tax at source -Non-furnishing of Form 15G\/15H \u2013 Form filed before the Tribunal \u2013 Matter remanded to the Assessing Officer for limited purpose of verification.  [ Form 15G , 15H ]  <\/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-54453","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eah","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54453","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=54453"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54453\/revisions"}],"predecessor-version":[{"id":54454,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54453\/revisions\/54454"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}