{"id":37040,"date":"2023-09-06T14:36:52","date_gmt":"2023-09-06T09:06:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/govershan-venture-pvt-ltd-v-acit-202295-itr-79-snmum-trib\/"},"modified":"2023-09-06T14:36:52","modified_gmt":"2023-09-06T09:06:52","slug":"govershan-venture-pvt-ltd-v-acit-202295-itr-79-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/govershan-venture-pvt-ltd-v-acit-202295-itr-79-snmum-trib\/","title":{"rendered":"Govershan Venture Pvt. Ltd. v. ACIT (2022)95 ITR 79 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 the orders passed by the Commissioner (Appeals) were not sustainable and the late fee levied under section\u00a0234E\u00a0by intimation issued under section\u00a0200A\u00a0of the Act, for the period prior to June 1, 2015, was to be deleted for the assessment years in question.(AY.2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-Intimation for periods prior to 1-6-2015-Not sustainable.[S.200A(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-37040","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Dq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37040","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=37040"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37040\/revisions"}],"predecessor-version":[{"id":37041,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37040\/revisions\/37041"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}