{"id":2383,"date":"2018-09-14T13:33:46","date_gmt":"2018-09-14T13:33:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bangalore-international-airport-ltd-v-ito-it-2018-257-taxman-148-karn-hc\/"},"modified":"2019-10-05T06:52:30","modified_gmt":"2019-10-05T06:52:30","slug":"bangalore-international-airport-ltd-v-ito-it-2018-257-taxman-148-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bangalore-international-airport-ltd-v-ito-it-2018-257-taxman-148-karn-hc\/","title":{"rendered":"Bangalore International Airport Ltd.  v. ITO (IT)  (2018) 257 Taxman 148\/ 2019) 417 ITR 140  (Karn.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that , order determining amount of tax deduction at source is appealable order. Tribunal has failed to consider S.248 of the Act therefore\u00a0 suffers from infirmity and is per incuriam. Accordingly the \u00a0matter set aside to decide in accordance with law. \u00a0( AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal &#8211; Commissioner (Appeals) &#8211; Appealable orders -Deduction at source-  Denying the liability is appeasable -Order determining amount of tax deduction at source is appealable order- Tribunal has failed to consider S.248 of the Act therefore  suffers from infirmity and is per incuriam \u2013 Matter set aside to decide in accordance with law.[ S.195(2) , 248, 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":[1],"tags":[],"class_list":["post-2383","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Cr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2383","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=2383"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2383\/revisions"}],"predecessor-version":[{"id":7672,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2383\/revisions\/7672"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}