{"id":16969,"date":"2021-04-16T14:29:53","date_gmt":"2021-04-16T08:59:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/additional-digp-v-dcit-2020-185-itd-525-delhitrib\/"},"modified":"2021-04-16T14:29:53","modified_gmt":"2021-04-16T08:59:53","slug":"additional-digp-v-dcit-2020-185-itd-525-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/additional-digp-v-dcit-2020-185-itd-525-delhitrib\/","title":{"rendered":"Additional DIGP. v. DCIT (2020) 185 ITD 525 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that no fee for period of default can be levied under section 234E in terms of section 200A for defaults in filing TDS\/TCS statements\/returns where defaults are prior to 1-6-2015. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-Returns prior to 1-6-2015, no fee for period of default can be levied. [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-16969","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4pH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16969","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=16969"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16969\/revisions"}],"predecessor-version":[{"id":16970,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16969\/revisions\/16970"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}