{"id":22606,"date":"2021-11-14T13:30:01","date_gmt":"2021-11-14T08:00:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-sms-mavac-uk-ltd-2021-129-taxmann-com-91-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-sms-mavac-uk-ltd-2021-281-taxman-364-sc\/"},"modified":"2021-11-14T13:30:01","modified_gmt":"2021-11-14T08:00:01","slug":"citit-v-sms-mavac-uk-ltd-2021-129-taxmann-com-91-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-sms-mavac-uk-ltd-2021-281-taxman-364-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-sms-mavac-uk-ltd-2021-129-taxmann-com-91-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-sms-mavac-uk-ltd-2021-281-taxman-364-sc\/","title":{"rendered":"CIT(IT) v. SMS Mavac UK Ltd. (2021) 129 taxmann.com 91 (Delhi ) ( HC) Editorial : SLP is granted to the revenue; CIT(IT) v. SMS Mavac UK Ltd. (2021) 281 Taxman 364 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , the assessee being non -resident and entire tax was to be deducted at source . The assessee is\u00a0 not liable to charge any interest . Followed DIT (IT) v. GE Pakaged Power Inc . ( 2015) 373 ITR 65 ( Delhi ) ( HC) . (AY 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest &#8211; Advance tax -Non-resident \u2013 Entire tax was to be deducted at source \u2013 Not liable to charge any interest . <\/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-22606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5SC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22606","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=22606"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22606\/revisions"}],"predecessor-version":[{"id":22607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22606\/revisions\/22607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}