{"id":13808,"date":"2020-11-14T15:01:04","date_gmt":"2020-11-14T15:01:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/general-motors-overseas-corporation-v-acit-it-2020-80-itr-478-mum-trib-2\/"},"modified":"2021-06-29T18:35:58","modified_gmt":"2021-06-29T13:05:58","slug":"general-motors-overseas-corporation-v-acit-it-2020-80-itr-478-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/general-motors-overseas-corporation-v-acit-it-2020-80-itr-478-mum-trib-2\/","title":{"rendered":"General Motors Overseas Corporation v. ACIT (IT) (2020) 80 ITR 478\/ 207 TTJ 404  (Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that that on failure by the payer to deduct the tax at source, no interest could be imposed on the assessee under section\u00a0234B\u00a0of the Act.( AY.2004-05, 2008-09 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest &#8211; Advance tax &#8211; Failure by  payer to deduct tax at  source \u2014 Interest cannot be imposed.<\/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-13808","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3AI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13808","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=13808"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13808\/revisions"}],"predecessor-version":[{"id":19762,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13808\/revisions\/19762"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}