{"id":18610,"date":"2021-05-25T11:38:40","date_gmt":"2021-05-25T06:08:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/huawei-technologies-co-ltd-v-add-ditit-2021-85-itr-170-delhitrib-2\/"},"modified":"2021-07-27T11:52:21","modified_gmt":"2021-07-27T06:22:21","slug":"huawei-technologies-co-ltd-v-add-ditit-2021-85-itr-170-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/huawei-technologies-co-ltd-v-add-ditit-2021-85-itr-170-delhitrib-2\/","title":{"rendered":"Huawei Technologies Co. Ltd. v. Add. DIT(IT) (2021) 85 ITR 170 \/ 187 ITD 782(Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held\u00a0 that the amendment to the provisions brought with effect from April 1, 2012 by the proviso below section\u00a0209(1)(d)\u00a0of the Act was applicable from the assessment year 2013-14. The Assessing Officer was not to charge interest under section\u00a0234B\u00a0of the Act up to the assessment year 2012-13. Interest could be levied in accordance with the provisions of law from the assessment year 2013-14 onwards. (AY.2009-10 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest-Advance tax-Non-Resident-No advance tax payable-Interest not leviable up to assessment year 2012-13-Interest could be levied from assessment year 2013-14 onwards. [S. 209(1)(d)]  <\/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-18610","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Qa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18610","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=18610"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18610\/revisions"}],"predecessor-version":[{"id":20708,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18610\/revisions\/20708"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}