{"id":61355,"date":"2026-06-27T11:55:25","date_gmt":"2026-06-27T06:25:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/r-y-midas-metacast-p-ltd-v-ito-2025-215-itd-305-ahd-trib-2\/"},"modified":"2026-06-27T11:55:25","modified_gmt":"2026-06-27T06:25:25","slug":"r-y-midas-metacast-p-ltd-v-ito-2025-215-itd-305-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-y-midas-metacast-p-ltd-v-ito-2025-215-itd-305-ahd-trib-2\/","title":{"rendered":"R Y Midas Metacast (P.) Ltd. v. ITO (2025) 215 ITD 305 (Ahd) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that the assessee claimed deduction for job-work expenses and the Assessing Officer disallowed a certain amount, alleging non-deduction of TDS, but the assessee furnished Form 16A and Form 26AS evidencing TDS had been duly deducted and matched with vendor entries, addition for non-deduction of TDS was not sustainable. (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 40(a)(ia): Amounts not deductible-Deduction at source-Job work-Furnished Form 16A-Addition was deleted.[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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61355","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fXB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61355","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=61355"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61355\/revisions"}],"predecessor-version":[{"id":61356,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61355\/revisions\/61356"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}