{"id":5823,"date":"2019-06-19T12:41:01","date_gmt":"2019-06-19T12:41:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bhangal-construction-co-v-ito-2019-176-itd-419-asr-trib\/"},"modified":"2019-06-19T12:41:01","modified_gmt":"2019-06-19T12:41:01","slug":"bhangal-construction-co-v-ito-2019-176-itd-419-asr-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhangal-construction-co-v-ito-2019-176-itd-419-asr-trib\/","title":{"rendered":"Bhangal Construction Co.  v. ITO  (2019)  176 ITD 419 (Asr.)(Trib.)"},"content":{"rendered":"<p>Assessee firm was engaged in business of civil construction. Assessing Officer held that payment made to hiring charges for use of crane is liable to deduct tax at source u\/s 194C. However, assessee did not deduct tax at source\u00a0 the payment was disallowed. Tribunal held that\u00a0\u00a0 simpliciter payment of hiring charges of cranes could not be brought within sweep of definition of term &#8216;work&#8217;\u00a0 hence it was not obligatory on part of assessee to deduct tax at source. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source\u2013Hiring charges for use of cranes\u2013Payment being not contractual \u2013 Not liable to deduct tax at source. [S. 194C]<\/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-5823","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5823","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=5823"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5823\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}