{"id":24270,"date":"2022-01-22T17:42:02","date_gmt":"2022-01-22T12:12:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/life-insurance-corporation-of-india-v-itotds-2021-205-dtr-429-322-ctr-432-283-taxman-573-orissahc\/"},"modified":"2022-01-22T17:42:02","modified_gmt":"2022-01-22T12:12:02","slug":"life-insurance-corporation-of-india-v-itotds-2021-205-dtr-429-322-ctr-432-283-taxman-573-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/life-insurance-corporation-of-india-v-itotds-2021-205-dtr-429-322-ctr-432-283-taxman-573-orissahc\/","title":{"rendered":"Life Insurance Corporation of India v. ITO(TDS) (2021) 205 DTR 429 \/ 322 CTR 432 \/ 283 Taxman 573 (Orissa)(HC)"},"content":{"rendered":"<p>For failure deduct tax at source on conveyance \/ additional allowance paid to Development Officer the Assessing Officer held that the assessee was held to be in default. The Assessee file revision application before the Commissioner u\/s 264 of the Act, which was dismissed. On Writ, dismissing the petition the Court held that the assessee was liable to deduct tax at source.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay-Conveyance allowance-Additional allowance-Development Officers-Liable to deduct tax at source. [S. 10(14), 192, 264, 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-24270","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6js","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24270","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=24270"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24270\/revisions"}],"predecessor-version":[{"id":24271,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24270\/revisions\/24271"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}