{"id":18164,"date":"2021-05-12T11:34:35","date_gmt":"2021-05-12T06:04:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-telle-services-ltd-v-pct-2020-196-dtr-145-317-ctr-841-delhi-hc\/"},"modified":"2021-05-12T11:34:35","modified_gmt":"2021-05-12T06:04:35","slug":"tata-telle-services-ltd-v-pct-2020-196-dtr-145-317-ctr-841-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-telle-services-ltd-v-pct-2020-196-dtr-145-317-ctr-841-delhi-hc\/","title":{"rendered":"Tata Telle Services Ltd v. PCT (2020) 196 DTR 145 \/ 317 CTR 841 (Delhi) (HC)"},"content":{"rendered":"<p><em>Allowing the petition the Court directed the revenue to refund the excess of 20% of\u00a0 the penalty collected by the revenue\u00a0 within four weeks. (AY. <\/em><em>2006-<\/em>07, 2007-08, 2008-09, 2009-10 ,\u00a0 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery \u2013 Stay  -Penalty demand \u2013 Collected more than 20% of penalty in dispute \u2013 Revenue is directed to refund the excess of 20% collected by the revenue [ Art .226 ] <\/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-18164","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4IY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18164","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=18164"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18164\/revisions"}],"predecessor-version":[{"id":18165,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18164\/revisions\/18165"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}