{"id":12547,"date":"2020-10-04T14:04:18","date_gmt":"2020-10-04T14:04:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/avv-enterprises-p-ltd-v-dcit-2020-78-itr-60-sndelhi-trib\/"},"modified":"2020-10-04T14:04:18","modified_gmt":"2020-10-04T14:04:18","slug":"avv-enterprises-p-ltd-v-dcit-2020-78-itr-60-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/avv-enterprises-p-ltd-v-dcit-2020-78-itr-60-sndelhi-trib\/","title":{"rendered":"AVV Enterprises P. Ltd. v .DCIT (2020) 78 ITR 60 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>On appeal, the Tribunal held that the provisions of S.\u00a0200A(l)(c), (d) and (f) of the Act came into force with effect from June 1, 2015 and hence when no express authority was conferred by the statute under S.\u00a0200A of the Act\u00a0prior to June 1, 2015 for computation of any fee under S.\u00a0234E\u00a0of the Act nor its determination, the demand or the intimation for the previous period or previous year prior to June 1, 2015 could not have been made.\u00a0 Accordingly, in the light of the effective date of amendment, ie, June 1, 2015, the Assessing Officer was directed to delete the fee levied under S.\u00a0234E of the Act\u00a0for the AYs 2013-14 and 2014-15. (AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.234E : Fee &#8211; Default in furnishing the statements &#8211; Provision prospective \u2014 No demand could be made for AYs prior to 1-6-2015.[ S.200A(1) ( c ) ] <\/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-12547","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3gn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12547","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=12547"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12547\/revisions"}],"predecessor-version":[{"id":12548,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12547\/revisions\/12548"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}