{"id":33532,"date":"2023-03-29T17:51:08","date_gmt":"2023-03-29T12:21:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sark-cable-pvt-ltd-v-ito-2023-451-itr-167-ker-hc\/"},"modified":"2023-03-29T17:51:08","modified_gmt":"2023-03-29T12:21:08","slug":"sark-cable-pvt-ltd-v-ito-2023-451-itr-167-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sark-cable-pvt-ltd-v-ito-2023-451-itr-167-ker-hc\/","title":{"rendered":"Sark Cable Pvt. Ltd. v. ITO (2023) 451 ITR 167 (Ker.)(HC)"},"content":{"rendered":"<p>The court held that the jurisdiction to levy late fee under section\u00a0234E\u00a0arises only from June 1, 2015 and not earlier. (AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-Levy of the late fee applicable only from 1-6-2015. [S. 200A(1), Art. 226]  <\/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-33532","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8IQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33532","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=33532"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33532\/revisions"}],"predecessor-version":[{"id":33533,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33532\/revisions\/33533"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}