{"id":20979,"date":"2021-08-05T18:38:26","date_gmt":"2021-08-05T13:08:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/goldman-sachs-services-pvt-ltd-v-dcit-2021-187-itd-488-bang-trib\/"},"modified":"2021-08-05T18:38:26","modified_gmt":"2021-08-05T13:08:26","slug":"goldman-sachs-services-pvt-ltd-v-dcit-2021-187-itd-488-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/goldman-sachs-services-pvt-ltd-v-dcit-2021-187-itd-488-bang-trib\/","title":{"rendered":"Goldman Sachs Services Pvt. Ltd. v. DCIT (2021) 187 ITD 488 (Bang.)(Trib.)"},"content":{"rendered":"<p>The Tribunal has to see that the assessee has made payment of at least 20% of the disputed demand including interest, fee, penalty, etc. In the present case the payment already made by the assessee is about 51% of the total disputed demand of tax and interest Therefore, the amended provisions of first proviso to section 254(2A) of the Act is also satisfied. Stay Granted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2A) : Appellate Tribunal-Stay-Paid more than 51 percent of disputed tax-Stay granted. [S. 201(1), 254(1)] <\/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-20979","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5sn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20979","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=20979"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20979\/revisions"}],"predecessor-version":[{"id":20980,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20979\/revisions\/20980"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}