{"id":14070,"date":"2020-11-27T03:11:51","date_gmt":"2020-11-27T03:11:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/travel-trails-india-p-ltd-v-acit-tds-2020-79-itr-37-sn-cochin-trib\/"},"modified":"2020-11-27T03:11:51","modified_gmt":"2020-11-27T03:11:51","slug":"travel-trails-india-p-ltd-v-acit-tds-2020-79-itr-37-sn-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/travel-trails-india-p-ltd-v-acit-tds-2020-79-itr-37-sn-cochin-trib\/","title":{"rendered":"Travel Trails India P. Ltd. v. ACIT, TDS (2020) 79 ITR 37( SN) ( Cochin) (Trib)"},"content":{"rendered":"<p>Tribunal held that when the statute confers no express power under section 200A before June 1, 2015 on the authority either to compute or collect any fee under section\u00a0234E\u00a0, the demand for the period before June 1, 2015 could not be sustained. Further, Circular No. 19 of 2015 dt 10 -12 -2015 ( 2015) 379 ITR 107 (st)\u00a0 clearly emphasised that the amendments would take effect only from June 1, 2015. In the instant case, the assessment year being 2013-14, there could not be any levy of fees under section\u00a0234E\u00a0.( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.234E:  Fee-Default in furnishing the statements- No power in authority either to compute and collect any fee \u2014 Demand prior to 1-6-2015 \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-14070","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3EW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14070","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=14070"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14070\/revisions"}],"predecessor-version":[{"id":14071,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14070\/revisions\/14071"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}