{"id":23970,"date":"2022-01-12T15:27:50","date_gmt":"2022-01-12T09:57:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/british-airways-plc-v-ito-2021-198-dtr-369-319-ctr-282-delhihc\/"},"modified":"2022-01-12T15:27:50","modified_gmt":"2022-01-12T09:57:50","slug":"british-airways-plc-v-ito-2021-198-dtr-369-319-ctr-282-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/british-airways-plc-v-ito-2021-198-dtr-369-319-ctr-282-delhihc\/","title":{"rendered":"British Airways Plc v. ITO (2021) 198 DTR 369 \/ 319 CTR 282 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 due to technical in adequacy of the system the assessee was not able to up load the forms , the court directed the Assessing Officer to issue certificate with effective from Ist April , 2019 for FY. 2019 -20 ) <strong>\u00a0<\/strong>(FY. 2019 -20 )<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 197 : Deduction at source &#8211; Certificate for lower rate &#8211; Technical inadequacy of the system- Withholding tax certificates was directed to be issued with   effective from 1st April, 2019 for FY 2019-20 [ S.90 (2),  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-23970","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6eC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23970","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=23970"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23970\/revisions"}],"predecessor-version":[{"id":23971,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23970\/revisions\/23971"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}