{"id":36681,"date":"2023-09-04T10:41:34","date_gmt":"2023-09-04T05:11:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-at-and-t-communication-services-india-pvt-ltd-2023451-itr-92-291-taxman-495-delhihc\/"},"modified":"2024-03-30T12:20:25","modified_gmt":"2024-03-30T06:50:25","slug":"pcit-v-at-and-t-communication-services-india-pvt-ltd-2023451-itr-92-291-taxman-495-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-at-and-t-communication-services-india-pvt-ltd-2023451-itr-92-291-taxman-495-delhihc\/","title":{"rendered":"PCIT v . AT and T Communication Services (India) Pvt. Ltd. (2023)451 ITR 92 \/ 291 Taxman 495 \/332 CTR 129\/ 224 DTR 249  (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 the Tribunal by order dated September 30, 2014, set aside the original assessment order dated December 28, 2006, and restored the matter to the file of the Assessing Officer for determining the issue of taxability of the amounts received as brand building fund, the allowability of brand building expenses as well as a separate claim for other expenses. On remand, the Assessing Officer on March 29, 2016 reframed the assessment and passed a fresh assessment order under section\u00a0143(3)\u00a0of the Act read with section 254 of the Act. The Assessing Officer reconfirmed the disallowance of brand expenses. The court held that the Tribunal was right in holding that interest under section\u00a0220(2)\u00a0of the Act could be charged only after the expiry of the period of 30 days from the date of service of demand notice issued pursuant to the fresh assessment order dated March 29, 2016. Referred\u00a0 Circular No. 334 dated April 3, 1982 ([1982] 135 ITR (St.) 10). Para 2.1<em> \u00a0<\/em>( AY.2004-05)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery &#8211;  Assessee deemed in default \u2013 Levy of interest \u2013 Order set aside and remanded \u2013 Interest payable from fresh assessment order [ S. 220(2), 254(1) ] <\/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-36681","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9xD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36681","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=36681"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36681\/revisions"}],"predecessor-version":[{"id":40929,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36681\/revisions\/40929"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}