{"id":3311,"date":"2018-12-18T07:02:49","date_gmt":"2018-12-18T07:02:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/j-aditya-rao-v-acit-2018-409-itr-169-tap-hc\/"},"modified":"2018-12-18T07:02:49","modified_gmt":"2018-12-18T07:02:49","slug":"j-aditya-rao-v-acit-2018-409-itr-169-tap-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/j-aditya-rao-v-acit-2018-409-itr-169-tap-hc\/","title":{"rendered":"J. Aditya Rao.  v. ACIT (2018) 409 ITR 169 (T&#038;AP) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that, an assessee whose income -tax liable to be deducted at source is not liable to pay advance tax and consequently not liable to pay interest u\/s 234B (1). (AY. 1992-93 to 1996 -97)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest &#8211; Advance tax \u2013  Salary income -An assessee whose income -tax liable to be deducted at source is not liable to pay advance tax and consequently not liable to pay interest u\/s 234B(1). [S. 15, 192]<\/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-3311","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Rp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3311","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=3311"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3311\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}