{"id":28916,"date":"2022-07-30T12:21:42","date_gmt":"2022-07-30T06:51:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/elite-india-constructions-p-ltd-v-cit-appeals-2022-93-itr-20-sn-bang-trib-sameer-granites-pvt-ltd-v-acit-cpc-tds-2022-93-itr-33-sn-bang-trib\/"},"modified":"2022-07-30T12:21:42","modified_gmt":"2022-07-30T06:51:42","slug":"elite-india-constructions-p-ltd-v-cit-appeals-2022-93-itr-20-sn-bang-trib-sameer-granites-pvt-ltd-v-acit-cpc-tds-2022-93-itr-33-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/elite-india-constructions-p-ltd-v-cit-appeals-2022-93-itr-20-sn-bang-trib-sameer-granites-pvt-ltd-v-acit-cpc-tds-2022-93-itr-33-sn-bang-trib\/","title":{"rendered":"Elite India Constructions P. Ltd. v. CIT (Appeals) (2022) 93 ITR 20 (SN) (Bang.)(Trib.) Sameer Granites Pvt. Ltd. v. ACIT (CPC) (TDS) (2022) 93 ITR 33 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that Levy of\u00a0 fees for Assessment Years 2013-14, 2014-15 and 2015-16\u00a0 not justified.\u00a0 Tribunal also held that CIT (A) was erred in \u00a0not condoning the delay. (AY.2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-Statements of  tax deducted at source-Levy of  fees for Assessment Years 2013-14, 2014-15 and 2015-16  not justified-CIT (A) erred in  not  condoning the delay. [S. 200A, 250] <\/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-28916","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7wo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28916","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=28916"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28916\/revisions"}],"predecessor-version":[{"id":28917,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28916\/revisions\/28917"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}