{"id":25075,"date":"2022-02-21T16:37:26","date_gmt":"2022-02-21T11:07:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bt-india-p-ltd-v-ito-323-ctr-661-207-dtr-377-delhihc\/"},"modified":"2022-02-21T16:37:26","modified_gmt":"2022-02-21T11:07:26","slug":"bt-india-p-ltd-v-ito-323-ctr-661-207-dtr-377-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bt-india-p-ltd-v-ito-323-ctr-661-207-dtr-377-delhihc\/","title":{"rendered":"BT (India) (P) Ltd. v. ITO 323 CTR 661 \/ 207 DTR 377 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that the assessee has already availed of its remedies of appeal in relation to two assessment years\u00a0 hence the writ was dismissed and directed to avail the\u00a0 appeal proceedings in accordance with law.\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Survey-Failure deduct tax at source-Payment to non-residents-Appeal pending before two earlier assessment years-Writ was dismissed-Directed to pursue alternative remedy of appeal. [S. 133A, 201(1), 201(IA), 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-25075","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6wr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25075","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=25075"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25075\/revisions"}],"predecessor-version":[{"id":25076,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25075\/revisions\/25076"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}