{"id":6342,"date":"2019-08-10T10:11:00","date_gmt":"2019-08-10T10:11:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/fine-blanking-pvt-ltd-v-dcit-2019-70-itr-400-bang-trib\/"},"modified":"2019-08-10T10:11:00","modified_gmt":"2019-08-10T10:11:00","slug":"fine-blanking-pvt-ltd-v-dcit-2019-70-itr-400-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fine-blanking-pvt-ltd-v-dcit-2019-70-itr-400-bang-trib\/","title":{"rendered":"Fine Blanking Pvt. Ltd.  v. DCIT  (2019) 70 ITR  400 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the assessee had submitted the permanent account number and addresses of the transporters before the Assessing Officer and thus complied with the provisions of S.194C(6) hence no disallowance can be made.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payments to transporters-Permanent Account Number and addresses of transporters before  the Assessing Officer-Provision of S.194C(6) is complied with\u2013No disallowance can be made. [S. 194C(6)]<\/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-6342","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ei","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6342","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=6342"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6342\/revisions"}],"predecessor-version":[{"id":6343,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6342\/revisions\/6343"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}