{"id":15474,"date":"2021-03-03T13:21:56","date_gmt":"2021-03-03T07:51:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/state-bank-of-india-v-acit-2021-123-taxmann-com-447-mum-trib\/"},"modified":"2021-03-03T13:21:56","modified_gmt":"2021-03-03T07:51:56","slug":"state-bank-of-india-v-acit-2021-123-taxmann-com-447-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/state-bank-of-india-v-acit-2021-123-taxmann-com-447-mum-trib\/","title":{"rendered":"State Bank of India v .ACIT ( 2021) 123 taxmann.com 447 ( Mum) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that there is no specific bar in the law on the Travel ,eligible for exemption under section 10(5) in respect of a sector of overseas travel and in the absence of such a bar , the assessee cannot be faulted for not inferring\u00a0 such a\u00a0 bar . The assessee was bonafide and reasonable cause and the assessee could not be said to have violated the provisions of section 192 of the Act. \u00a0( ITA No. 1717\/Mum\/ 2019 dt 27 -1 -2021 ) (AY. 2012 -13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 192 : Deduction at source \u2013 Salary \u2013 Leave travel allowance \u2013 Failure to deduct at source \u2013 Travel to foreign country and as well as to destinations in India  in a composite itinerary -Cannot be considered as assessee in default for failure to deduct tax at source [ .S.10(5) ]<\/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-15474","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-41A","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15474","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=15474"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15474\/revisions"}],"predecessor-version":[{"id":15475,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15474\/revisions\/15475"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}