{"id":15567,"date":"2021-03-11T14:49:28","date_gmt":"2021-03-11T09:19:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-b-suresh-kumar-2020-430-itr-60-120-taxmann-com-404-275-taxman-606-mad-hc\/"},"modified":"2021-03-11T14:49:28","modified_gmt":"2021-03-11T09:19:28","slug":"cit-v-b-suresh-kumar-2020-430-itr-60-120-taxmann-com-404-275-taxman-606-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-b-suresh-kumar-2020-430-itr-60-120-taxmann-com-404-275-taxman-606-mad-hc\/","title":{"rendered":"CIT v. B. Suresh Kumar (2020) 430 ITR 60 \/ 120 taxmann.com 404 \/ 275 Taxman 606 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that reopening of assessment on account of\u00a0 service charges\u00a0 shown difference between TDS certificate and amount shown, reassessment is held to be not valid.\u00a0\u00a0 ( AY. 2009 -10 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Service charges-Reassessment-After the   expiry of four years-Difference between TDS certificate and amount shown-Reassessment is held to be not valid. [S. 143(2), 147, 148] <\/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-15567","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-435","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15567","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=15567"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15567\/revisions"}],"predecessor-version":[{"id":15568,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15567\/revisions\/15568"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}