{"id":58763,"date":"2026-03-05T14:24:47","date_gmt":"2026-03-05T08:54:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-samsung-heavy-industries-co-ltd-2025-176-taxmann-com-482-346-ctr-109-252-dtr-305-uttarakhandhc\/"},"modified":"2026-03-05T14:24:47","modified_gmt":"2026-03-05T08:54:47","slug":"cit-it-v-samsung-heavy-industries-co-ltd-2025-176-taxmann-com-482-346-ctr-109-252-dtr-305-uttarakhandhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-samsung-heavy-industries-co-ltd-2025-176-taxmann-com-482-346-ctr-109-252-dtr-305-uttarakhandhc\/","title":{"rendered":"CIT (IT) v. Samsung Heavy Industries Co. Ltd. (2025) 176 taxmann.com 482 \/ 346 CTR 109 \/ 252 DTR 305 (Uttarakhand)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, when tax was deducted by the assessee under s. 194C @ 2 per cent, instead of deduction under S. 194J 10 per cent, Tribunal was right in holding that S. \u00a040(a)(ia) could not be invoked for short deduction. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Short deduction-Disallowance cannot be made for short deduction of tax at source. [S. 194C, 194J] <\/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-58763","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fhN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58763","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=58763"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58763\/revisions"}],"predecessor-version":[{"id":58764,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58763\/revisions\/58764"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}