{"id":13954,"date":"2020-11-22T04:35:03","date_gmt":"2020-11-22T04:35:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/oswal-computers-and-amp-consultants-pvt-ltd-v-ito-tds-2020-79-itr-426-indore-trib-keshav-industries-pvt-ltd-v-ito-tds-2020-79-itr-426-indore-trib-padmavati-retail-india-pvt-ltd-v\/"},"modified":"2020-11-22T04:35:03","modified_gmt":"2020-11-22T04:35:03","slug":"oswal-computers-and-amp-consultants-pvt-ltd-v-ito-tds-2020-79-itr-426-indore-trib-keshav-industries-pvt-ltd-v-ito-tds-2020-79-itr-426-indore-trib-padmavati-retail-india-pvt-ltd-v","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/oswal-computers-and-amp-consultants-pvt-ltd-v-ito-tds-2020-79-itr-426-indore-trib-keshav-industries-pvt-ltd-v-ito-tds-2020-79-itr-426-indore-trib-padmavati-retail-india-pvt-ltd-v\/","title":{"rendered":"Oswal Computers and Amp Consultants Pvt. Ltd v. ITO (TDS) (2020) 79 ITR 426 (Indore) (Trib) Keshav Industries Pvt. Ltd v. ITO (TDS) (2020) 79 ITR 426 (Indore) (Trib) Padmavati Retail India Pvt. Ltd. v ITO (TDS) (2020) 79 ITR 426 (Indore) (Trib)"},"content":{"rendered":"<p>Tribunal held that demand in respect of levy of fees under section\u00a0234E\u00a0was brought into effect from June 1, 2015. The fee under section\u00a0234E\u00a0was levied in the statements processed under section\u00a0200A\u00a0before June 1, 2015. The Commissioner (Appeals) erred in confirming the levy of late fees under section\u00a0234E\u00a0by the Assessing Officer.( AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.234E:  Fee-Default in furnishing the statements- Deduction of tax at source \u2014Amendment enabling levy of late fee for default in furnishing statement brought in with effect from 1-6-2015 \u2014 Prospective in nature \u2014 Levy of  late fees while processing statement of  tax deducted at  source before amendment \u2014 Not sustainable.[ S.200A ] <\/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-13954","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3D4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13954","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=13954"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13954\/revisions"}],"predecessor-version":[{"id":13955,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13954\/revisions\/13955"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}