{"id":1045,"date":"2018-05-31T08:50:19","date_gmt":"2018-05-31T08:50:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bharat-sanchar-nigam-ltd-v-addl-cit-2018-191-ttj-393-delhitrib\/"},"modified":"2018-05-31T08:50:19","modified_gmt":"2018-05-31T08:50:19","slug":"bharat-sanchar-nigam-ltd-v-addl-cit-2018-191-ttj-393-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharat-sanchar-nigam-ltd-v-addl-cit-2018-191-ttj-393-delhitrib\/","title":{"rendered":"Bharat Sanchar Nigam Ltd. v. Addl. CIT (2018) 191 TTJ 393 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the O in the course of assessment for A.Y. 2011-12 having realized that the assessee for the A.Y. 2009-10 had not deducted tax under section 194H from discount which constituted commission and there being no application of mind by AO to this issue, assessment for A.Y. 2009-10 was validly reopened by AO. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013 Issue  was not examined during assessment hence reassessment was held to be valid. [ S.194H ]<\/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-1045","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1045","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=1045"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1045\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}