{"id":172,"date":"2018-04-29T06:28:10","date_gmt":"2018-04-29T06:28:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sahara-india-ltd-v-acit-2018168-itd-1-164-dtr-49-192-ttj-655-tm-luck-trib\/"},"modified":"2018-04-29T06:28:10","modified_gmt":"2018-04-29T06:28:10","slug":"sahara-india-ltd-v-acit-2018168-itd-1-164-dtr-49-192-ttj-655-tm-luck-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sahara-india-ltd-v-acit-2018168-itd-1-164-dtr-49-192-ttj-655-tm-luck-trib\/","title":{"rendered":"Sahara India Ltd v ACIT ( 2018)168 ITD 1\/ 164 DTR 49 \/ 192 TTJ 655 ( TM) (Luck) (Trib)"},"content":{"rendered":"<p>Tribunal held that, since the assessee had not bargained for interest on late  remittance of subscriptions , revenue authorities were not justified in charging  notional interest  due to delayed remittance of collection by its agent . ( AY. 1987-88  to 1992 -93 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 5 : Scope of total income \u2013 Notional interest \u2013 Charging of notional interest for delayed remittance of collection made by its agent was held to be not justified [ S. 145 ]<\/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":[1],"tags":[],"class_list":["post-172","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2M","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/172","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=172"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/172\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}