{"id":13103,"date":"2020-10-18T10:21:21","date_gmt":"2020-10-18T10:21:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/eid-mohammad-nizamuddin-v-ito-tds-2020-81-itr-127-jaipur-trib\/"},"modified":"2020-10-18T10:21:21","modified_gmt":"2020-10-18T10:21:21","slug":"eid-mohammad-nizamuddin-v-ito-tds-2020-81-itr-127-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eid-mohammad-nizamuddin-v-ito-tds-2020-81-itr-127-jaipur-trib\/","title":{"rendered":"EID Mohammad Nizamuddin v. ITO (TDS) (2020) 81 ITR 127 (Jaipur) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 liability of the assessee is\u00a0 only to extent of\u00a0 tax collection at source on\u00a0 such Sales and not on\u00a0 whole sale amount .\u00a0\u00a0 Matter remanded for verification. As regards levy of interest\u00a0\u00a0 \u00a0with effect from 1-7-2012 Liable to pay interest from date on\u00a0 which tax collectible to\u00a0 date of\u00a0 furnishing of\u00a0 return by\u00a0 respective buyers excluding period prior to\u00a0 1-7-2012. .(AY.2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 206C : Collection at source \u2013 Survey &#8211; Buyers manufacturing beedis from tendu leaves sold by  assessee \u2014 Liability only to extent of  tax collection at source on  such Sales and not on  whole sale amount \u2014  Matter remanded for verification- Interest    with effect from 1-7-2012 Liable to pay interest from date on  which tax collectible to  date of  furnishing of  return by  respective buyers excluding period prior to  1-7-2012 [ S.206C(7) ,form , 27BA, 27C  ]<\/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-13103","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3pl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13103","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=13103"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13103\/revisions"}],"predecessor-version":[{"id":13104,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13103\/revisions\/13104"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}