{"id":2976,"date":"2018-11-27T12:58:55","date_gmt":"2018-11-27T12:58:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sun-outsourcing-solutions-p-ltd-v-cit-2018-407-itr-480-tap-hc-4\/"},"modified":"2018-12-09T09:13:03","modified_gmt":"2018-12-09T09:13:03","slug":"sun-outsourcing-solutions-p-ltd-v-cit-2018-407-itr-480-tap-hc-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sun-outsourcing-solutions-p-ltd-v-cit-2018-407-itr-480-tap-hc-4\/","title":{"rendered":"Sun Outsourcing Solutions P. Ltd.  v. CIT (2018) 407 ITR 480\/ 171 DTR 358\/ 305 CTR 537 (T&#038;AP) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that ; Genuine belief that tax was not deductible at source is not relevant .Extra payment to meet costs constitute perquisites.Extra payment to meet costs in Foreign location is not entitled to exemption. Failure to deduct tax and deposit to Govt\u00a0 interest can be Levied.<i><\/i>Unlike S.221\u00a0, S.\u00a0201(1A)\u00a0is not hedged in by any requirement such as good faith or wilful default. Therefore, for levying interest, mens rea or wilful conduct is wholly irrelevant.<i><\/i>( AY. 2001-02 to 2003-04)<i><\/i><b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay-  Interest is automatic \u2014 Genuine belief that tax was not deductible at source is not relevant &#8211; Extra payment to meet costs constitute perquisites- Extra payment to meet costs in Foreign location is not entitled to exemption- Failure to deduct tax and deposit to Govt  interest can be Levied- Unlike S.221 , S. 201(1A) is not hedged in by any requirement such as good faith or wilful default. Therefore, for levying interest, mens rea or wilful conduct is wholly irrelevant.[ S. 15, 10(14) , 17 , 192 , 221 ]<\/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":[1],"tags":[],"class_list":["post-2976","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-M0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2976","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=2976"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2976\/revisions"}],"predecessor-version":[{"id":3144,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2976\/revisions\/3144"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}