{"id":14466,"date":"2020-12-13T13:32:05","date_gmt":"2020-12-13T13:32:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tamilnad-mercantile-bank-ltd-v-dy-cit-tds-2020-78-itr-61-sn-vishhaka-trib\/"},"modified":"2020-12-13T13:32:05","modified_gmt":"2020-12-13T13:32:05","slug":"tamilnad-mercantile-bank-ltd-v-dy-cit-tds-2020-78-itr-61-sn-vishhaka-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tamilnad-mercantile-bank-ltd-v-dy-cit-tds-2020-78-itr-61-sn-vishhaka-trib\/","title":{"rendered":"Tamilnad Mercantile Bank Ltd. v Dy. CIT (TDS) (2020) 78 ITR 61 ( SN) ( Vishhaka ) (Trib)"},"content":{"rendered":"<p>Tribunal held that the assessee neither furnished the actual liability nor furnished the details. It could not bring any mistake of calculation of tax liability under section and\u00a0201(1A)\u00a0. Therefore, there was no mistake in the tax calculation. The Commissioner (Appeals) had correctly calculated the tax deduction at source liability in respect of 162 cases.( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay \u2013 Interest-Joint deposit holders \u2014Not furnishing actual tax liability or details \u2014 Calculation of tax deduction at source liability in respect of  162 Cases justified [ S.194A, 201(1), 201(IA) Form No .15G 15H   ] <\/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-14466","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Lk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14466","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=14466"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14466\/revisions"}],"predecessor-version":[{"id":14467,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14466\/revisions\/14467"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}