{"id":62960,"date":"2026-07-30T16:10:35","date_gmt":"2026-07-30T10:40:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-a-builders-and-developers-v-asst-cit-2025-131-itr-685-trib\/"},"modified":"2026-07-30T16:35:46","modified_gmt":"2026-07-30T11:05:46","slug":"s-a-builders-and-developers-v-asst-cit-2025-131-itr-685-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-a-builders-and-developers-v-asst-cit-2025-131-itr-685-trib\/","title":{"rendered":"S.A. Builders and Developers v.Asst. CIT (2025) 131 ITR 685 (Hyd.)(Trib)"},"content":{"rendered":"<p>Held that TDS disallowance was unwarranted once the seller had offered the sum to tax.\u00a0 Order of CIT(A) was affirmed\u00a0 (AY. 2016-17\u00a0 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible-Deduction at source-TDS on land purchase-Seller having offered consideration to tax-No disallowance in buyer&#8217;s hands-Non-deposit of TDS only precludes buyer&#8217;s credit. [S. 132(4), 201(1)]<\/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-62960","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gnu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62960","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=62960"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62960\/revisions"}],"predecessor-version":[{"id":63016,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62960\/revisions\/63016"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}