{"id":28223,"date":"2022-07-09T14:49:49","date_gmt":"2022-07-09T09:19:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/state-bank-of-india-v-acit-tds-2022-442-itr-363-karn-hc\/"},"modified":"2022-07-09T14:49:49","modified_gmt":"2022-07-09T09:19:49","slug":"state-bank-of-india-v-acit-tds-2022-442-itr-363-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/state-bank-of-india-v-acit-tds-2022-442-itr-363-karn-hc\/","title":{"rendered":"State Bank of India v. ACIT (TDS) (2022) 442 ITR 363 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that exemption confined to amount of Air economy fare by shortest route by National carrier.\u00a0 Exemption not available in respect of travel to Foreign country as part of journey to destination in India. For failure to deduct ta at source the assessee is treated as assessee in default and held liable for interest. (AY.2011-12, 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(5) : Travel concession or assistance-Exemption confined to amount of  Air economy fare by shortest route by National carrier-Exemption not  available in respect of  travel to Foreign country as part of  journey to destination in India. [S. 133A, 182, 201(1), 201(1A), R. 2B] <\/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-28223","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ld","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28223","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=28223"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28223\/revisions"}],"predecessor-version":[{"id":28224,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28223\/revisions\/28224"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}