{"id":31224,"date":"2022-12-10T13:15:56","date_gmt":"2022-12-10T07:45:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/robert-bosch-engineering-and-business-solutions-p-ltd-v-ito-2022-194-itd-340-bang-trib\/"},"modified":"2022-12-10T13:15:56","modified_gmt":"2022-12-10T07:45:56","slug":"robert-bosch-engineering-and-business-solutions-p-ltd-v-ito-2022-194-itd-340-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/robert-bosch-engineering-and-business-solutions-p-ltd-v-ito-2022-194-itd-340-bang-trib\/","title":{"rendered":"Robert Bosch Engineering and Business Solutions (P.) Ltd v. ITO (2022) 194 ITD 340 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that where TDS had been deducted by assessee at time of making payment in respect of provision made as on 31-3-2012 (year-end) and same had been deposited to Government account, assessee could not be treated to be an &#8216;assessee in default&#8217; to extent TDS had been effectuated though in subsequent financial year. (AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay-Deducted  at the time of payment-Deposited subsequent year-Assessee cannot be treated as assessee in default. [S. 201(1), 201(IA)] <\/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-31224","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-87C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31224","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=31224"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31224\/revisions"}],"predecessor-version":[{"id":31225,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31224\/revisions\/31225"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}